Civil Actions in District Courts to Recover Taxes: Hearing Before a Subcommittee of the Committee on the Judiciary, United States Senate, Eighty-third Congress, First Session, on S. 252, Volume 19

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Page 1 - 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, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws...
Page 16 - States as defendant (a) 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, or any penalty claimed to have been collected without authority...
Page 11 - United States for recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected cannot be applied to anyone other than taxpayer.
Page 8 - This section declares that the District Court shall have original jurisdiction "Concurrent with the Court of Claims, of...

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