Supreme Court Reporter, Τόμος 80West Publishing Company, 1961 |
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Σελίδα 634
... suit for refund . Prior to 1921 , tax refund suits against the United States could be maintained in the District Courts under the authority of the Tucker Act , which had been passed in 1887.8 Where the claim exceeded $ 10,000 , however ...
... suit for refund . Prior to 1921 , tax refund suits against the United States could be maintained in the District Courts under the authority of the Tucker Act , which had been passed in 1887.8 Where the claim exceeded $ 10,000 , however ...
Σελίδα 637
... suit . Of course , if the clear pur- pose of Congress at any time had been to permit suit to recover a part pay- ment , this subsequent legislation would have to be disregarded . But , as we have stated , the evidence pertaining to this ...
... suit . Of course , if the clear pur- pose of Congress at any time had been to permit suit to recover a part pay- ment , this subsequent legislation would have to be disregarded . But , as we have stated , the evidence pertaining to this ...
Σελίδα 642
... suit to whatever extent jurisdic- tion is acquired by the Tax Court of the subject matter of taxpayer's suit for re- fund . If the taxpayer does not file a peti- tion with the Tax Court for a redeter- mination of the asserted deficiency ...
... suit to whatever extent jurisdic- tion is acquired by the Tax Court of the subject matter of taxpayer's suit for re- fund . If the taxpayer does not file a peti- tion with the Tax Court for a redeter- mination of the asserted deficiency ...
Περιεχόμενα
Amendment to Rule 33 10 | 304 |
Table of Cases Reported | 348 |
Supreme Court Rules 63 | 15 |
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