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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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 289

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1933 - 888 pages
...1014. (a) Section 3226 of the Revised Statutes, as amended, 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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1933 - 824 pages
...if these conditions are not satisfied. Revenue Act of 1926, § 284 (b). Statutes also provide that no suit or proceeding shall be maintained in any court for the recovery of such a tax " until a claim for refund or credit has been duly filed with the Commissioner of Internal...
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United States Supreme Court Reports, Volume 48; Volumes 191-194

United States. Supreme Court - Law reports, digests, etc - 1904 - 1384 pages
...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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Tax Cases Decided with Opinions by the Supreme Court of the United States

Congress. Internal Revenue Taxation Joint Committee - 1959 - 220 pages
...Elbert v. Johnson, 164 F. 2d 421, 423-424 (CA2dCir.). 1 42 Stnt. 311. 4 26 USC (Supp. V) § 7422 (a): "No suit or proceeding shall be maintained In any...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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 362

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1960 - 832 pages
...Stat. 311) "—was apparently taken from a provision in Revised Statutes §3226 (1875) that "No suit shall be maintained in any court for the recovery...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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 362

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1960 - 824 pages
...Stat. 311) 12— was apparently taken from a provision in Revised Statutes §3226 (1875) that "No suit shall be maintained in any court for the recovery...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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 362

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1960 - 868 pages
...claim for refund. There were no material changes in RS §3226, which provided: "Sfic. 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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Tax Cases Decided with Opinions by the Supreme Court of the United States

Congress. Internal Revenue Taxation Joint Committee - 1961 - 250 pages
...would be able to bring a suit for part payment without filing a claim for refund. "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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Cases Decided in the United States Court of Claims ... with ..., Volume 229

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1963 - 954 pages
...dismissed for lack of subject matter jurisdiction. The Internal Revenue Code § 7422(a) provides in part: No suit or proceeding shall be maintained in any court...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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 375

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1964 - 796 pages
...to a patent, or an undivided interest therein which includes a part of all such - Section 7422 (a) provides: "No suit or proceeding shall be maintained...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...
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