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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... "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 254
by United States. Court of Claims, Audrey Bernhardt - 1959
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The Supreme Court Reporter, Volume 24

Law reports, digests, etc - 1904
...false or fraudulent, and did not contain any understatement or undervaluation." "Sec. 3226. No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed...
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United States Income Tax Law Simplified for Businessmen

Ferdinand Adolphus Wyman - Income tax - 1895 - 216 pages
...protest shall be made in writing. "Wright v. Blakeslee, 101 US, 179. US REV. STAT., SEC. 3226. No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed...
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The Principles of the Administrative Law Governing the Relations of Public ...

Bruce Wyman - Administrative law - 1903 - 641 pages
...fraudulent, and did not contain any understatement or undervaluation. REVISION. SEC. 3226. No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 192

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1904
...false or fraudulent, and did not contain any understatement or undervaluation." "SEC. 3226. No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 192

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1904
...false or fraudulent, and did not contain any understatement or undervaluation." "SEC. 3226. No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed...
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - Corporation law - 1911 - 321 pages
...false nor fraudu lent and did not contain any understatement or undervaluation. Sec. 3226. No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - Law - 1914
...court said: "Notwithstanding, however, the provision of section 3220 above mentioned, that no suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to...
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Compiled Statutes of the United States, 1913: Embracing the ..., Volume 3

United States - Law - 1914 - 5686 pages
...amended, Act Feb. 27, 1877, c. 69, 1.) Suits for recovery of taxes wrongfully collected. No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed...
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Reports from the Court of Claims Submitted to the House of ..., Volume 49

United States. Court of Claims - Law reports, digests, etc - 1915
...Claims direct. Congress has placed the same limitation by section 3226 RS, providing that "no suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, etc., until appeal shall have...
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United States Circuit Courts of Appeals Reports: With Key-number Annotations ...

Appellate courts - 1916
...refund, and pay back all taxes erroneously or illegally assessed or collected." "Sec. 3226. No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected • * * until appeal shall...
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