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" No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum... "
Internal Revenue Laws in Force: With an Appendix Containing Laws of a ... - Page 31
by United States - 1879
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The Tribune Almanac and Political Register for ...

Almanacs, American - 1872 - 588 pages
...action accrued and not after; and all claims for the refundIng of any internal tax or penalty shall be presented to the Commissioner of Internal Revenue...within two years next after the cause of action accrued and not after ; Provided, That actions for claims that have accrued prior to the passage of this Act,...
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 928 pages
...claimed were not any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been...been excessive or in any manner wrongfully collected which are the things made subject by Section 3313 to a claim for refund. We do not think that the funds...
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Cases Decided in the Court of Claims of the United States, Volume 69

United States. Court of Claims - Law reports, digests, etc - 1930 - 852 pages
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any...been excessive, or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according...
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Cases Decided in the United States Court of Claims ... with ..., Volume 136

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1957 - 904 pages
...tax alleged to have been erroneously or Illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any...sum alleged to have been excessive or in any manner wrongfuly collected until a claim Jor refund or credit has been duly filed with the Commissioner, according...
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Cases Decided in the United States Court of Claims ... with ..., Volume 145

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1959 - 820 pages
...any internal revenue tax alleged to have been erroneously or illegally assessed or collected * * * or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Secretary or his 252 Opinion of the...
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Cases Decided in the Court of Claims of the United States, Volume 84

United States. Court of Claims - Claims - 1937 - 710 pages
...or crediting of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, * * * or in any manner wrongfully collected must * * * be presented to the Commissioner of Internal Revenue...
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Cases Decided in the United States Court of Claims ... with ..., Volume 113

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1949 - 832 pages
...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws, (i) if the claim does not exceed $10,000 or (ii) even if the claim...
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The Statutes at Large and Proclamations of the United States of ..., Volume 17

United States - Session laws - 1873 - 1192 pages
...Saving clause. and not after ; and all claims for the refunding of any internal tax or penalty shall be presented to the commissioner of internal revenue...within two years next after the cause of action accrued and not after : Provided, That actions for claims, which have accrued prior to the passage of this...
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The Statutes at Large and Proclamations of the United States of ..., Volume 17

United States - Law - 1873 - 1188 pages
...of с anges. and not after ; and all claims for the refunding of any internal tax or penalty shall be presented to the commissioner of internal revenue...within two years next after the cause of action accrued and not after: Provided, That actions for claims, which have accrued prior to the passage of this act'...
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Compilation of the Internal Revenue Laws of the United States in Force After ...

United States - 1873 - 228 pages
...all claims for lauding, when to ' be presented. the refunding of any internal tax or penalty shall be presented to the Commissioner of Internal Revenue...within two years next after the cause of action accrued and not after: Actions for Provided. That actions for claims, which have accrued prior claims, when...
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