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 2 - 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 17 - 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 9 - 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 internalrevenue laws...
Page 2 - Any action against the United States under section 1346 shall be tried by the court without a jury, except that any action against the United States under section 1346 (a) (1) shall, at the request of either party to such action, be tried by the court with a jury.
Page 12 - 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.

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