The district courts shall have original jurisdiction, concurrent with the Court of Claims, of: (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,... United States Code - Page 7572by United States - 1971Full view - About this book
| United States. Congress. Joint Committee on Atomic Energy - 1953 - 108 pages
...against the United States for the recovery of any Internalrevenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty...wrongfully collected under the internal-revenue laws, (i) if the claim does not exceed $10,000 or (ii) even if the claim exceeds $10,000 if the collector... | |
| United States. Congress. Senate. Committee on the Judiciary - 1953 - 26 pages
...against the United States for the recovery of any internal revenue tax alleged to have been erroneously assessed or collected or any penalty claimed to have...excessive or in any manner wrongfully collected under the internal revenue laws, and in any such action, if either party shall demand, the action shall be tried... | |
| Congress. Internal Revenue Taxation Joint Committee - 1959 - 220 pages
...against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty...wrongfully collected under the internal-revenue laws . . . ." (Emphasis supplied.) [65] In matters of statutory construction the duty of this Court is to... | |
| United States. Department of the Army - 1962 - 576 pages
...The district courts shall have original jurisdiction concurrent with the Court of Claims, of : ***** "(2) Any other civil action or claim against the United States, not exceeding $10,000 in amount, founded * * * upon any express or implied contract with the United States, or for liquidated or unliquidated... | |
| Congress. Internal Revenue Taxation Joint Committee - 1961 - 250 pages
...against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty...claimed to have been collected without authority or any »um alleged to have been excessive or in any m-anner wrongfully collected under the internal-revenue... | |
| United States. Bureau of Public Roads - 1966 - 346 pages
...against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty...wrongfully collected under the internal-revenue laws ; i(2) Any other civil action or claim against the United States, not exceeding $10,000 in amount,... | |
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