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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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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...PROSECUTIONS SEC. 1318. That section 3226 of the Revised Statutes is amended to read as follows: "SEC. 3226. 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...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - Law - 1922 - 1028 pages
...3226 amended.] That section 3226 of the Revised Statutes is amended to read as follows : " SEC. 3226. 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...
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The Business Law Journal, Volume 1

Commercial law - 1923 - 428 pages
...said stamps from the Government." By section 3226, Revised Statutes (Comp. St. § 5949), no suit can be maintained in any court for the recovery of any...internal revenue tax alleged to have been erroneously or illegally collected until appeal has been made to the Commissioner of Internal Revenue, as provided...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 260

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1923 - 912 pages
...years after the purchase of said stamps from the Government." By § 3226, Rev. Stats., no suit can be maintained in any court for the recovery of any...internal revenue tax alleged to have been erroneously or illegally collected until appeal has been made to the Commissioner of Internal Revenue, as provided...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...Revised Statutes is amended to read as follows: "SEC. 3228. All claims for the refunding 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 of any sum alleged to have been excessive...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...Revised Statutes is amended to read a follows: "Sec 3228. All claims for the refunding 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 of any sum alleged to have been excessive...
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United States Supreme Court Reports, Volume 67; Volumes 260-262

United States. Supreme Court - Law reports, digests, etc - 1924 - 1392 pages
...government." By § 3226, Revised Statutes (Comp. Stat. § 5949, 3 Fed. Stat. Anno. 2d el p. 1034), no suit can be maintained in any court for the recovery of any...internal revenue tax' alleged to have been erroneously or illegally collected until appeal has been made to the Commissioner of Internal Revenue, as provided...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - Accounting - 1924 - 514 pages
...Revised Statutes is amended to read as follows: ''Sec. 3228. All claims for the refunding 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 of any sum alleged to have been excessive...
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Supreme Court Reporter, Volume 43

United States. Supreme Court - Law reports, digests, etc - 1924 - 748 pages
...stamps from the government." By section 3226, Revised Statutes (Сотр. t. § 5949), no suit can be maintained in any court for the recovery of any...Internal revenue tax alleged to have been erroneously illegally collected until appeal has been made to the Commissioner of Internal Revenue, as provided...
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United States Supreme Court Reports, Volume 67

United States. Supreme Court - Law reports, digests, etc - 1924 - 1212 pages
...2d ed. p. 1034), no suit can be maintained in 407 Г)Г,7, 568 SUPREME COURT OF THE UNITED STATES. ry to an amount not exceeding th illegally collected until appeal has been made to the Commissioner of Internal Revenue, as provided...
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