| 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... | |
| 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... | |
| 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... | |
| 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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