 | West Virginia. Supreme Court of Appeals - Law reports, digests, etc - 1891 - 858 pages
...collector, had collected from him the illegal tax. Third. That an appeal had been duly made by him to the commissioner of internal revenue, according...of the Treasury, established in pursuance thereof. Fourth. That a decision of the commissioner had been had thereon, if there had in fact been such a... | |
 | United States. Supreme Court - Law reports, digests, etc - 1894 - 756 pages
...defendant says that to entitle the above plaintiff to maintain the above suit appeal was not duly made to the Commissioner of Internal Revenue according to the provisions of law, and the above suit was not brought within the period of time allowed thereby ; and this the defendant... | |
 | United States. Supreme Court - Law reports, digests, etc - 1901 - 1148 pages
...to have been erroneously or illegally assessed or collected until appeal shall have been duly made to the Commissioner of Internal Revenue according...established in pursuance thereof, and a decision of «aid Commissioner be had thereon, unless such suit shall be brought within six months from the time... | |
 | Bruce Wyman - Administrative law - 1903 - 660 pages
...to have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according...Provided, That if such decision is delayed more than six mouths from the date of such appeal, then the said suit may be brought, without first having a decision... | |
 | United States. Supreme Court - Law reports, digests, etc - 1904 - 856 pages
...to have been erroneously or illegally assessed or collected until appeal shall have been duly made to the Commissioner of Internal Revenue according...established in pursuance thereof, and a decision of said commissioner shall be had thereon, unless such suit shall be brought within six months from the... | |
 | Law - 1905 - 1080 pages
...to have been erroneously or illegally assessed or collected until appeal shall have been duly made to the Commissioner of Internal Revenue according to the provisions of law in that regard, it is held that the word 'Чах" means a tax which is in a condition to be collected as a tax and... | |
 | United States. Internal Revenue Service - Internal revenue law - 1906 - 310 pages
...Revenue. Appeals to the Commissioner of Internal Revenue — Continued. until appeal shall have been made to the Commissioner of Internal Revenue according to the provisions of law, "and a decision of the Commissioner thereon, "unless such suit shall be brought within six months from... | |
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... until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof... 
