...therefore, within the meaning of sec. 3228, Revised Statutes; and claims fora refund of money paid for them must be presented to the Commissioner of Internal Revenue within two years from the time the claims or " canses of action" accrue, and if not so presented they are barred. Again,...

...or illegally assessed or collected, any penalty claimed to have been collected without authority, or any sum alleged to have been excessive, or in any manner wrongfully collected, until certain conditions are complied with.5 The conditions are that an appeal from the payment of...

...claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been...two years next after the cause of action accrued,'' he could refund only the taxes which had been collected within two years immediately preceding the...

...action accrued and not after; and all claims for the refunding of any internal tax or penalty shall be presented to the Commissioner of Internal Revenue...within two years next after the cause of action accrued and not after : Provided, That actions for claims, which have accrued prior to the passage of this...

...illegally assessed or collected, or of any penalty alleged to have been collected without anthority, or of any sum alleged to have been excessive or in...of Internal Revenue within two years next after the canse of action accrued. " * * * By these provisions Congress has conferred upon the Commissioner of...

...proceeding for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been...been excessive or in any manner wrongfully collected, shall be maiutsiined in any court, unless the same is brought within two years next after the cause...

...proceeding for the recovery of any Internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been...excessive, or In any manner wrongfully collected, shall be maintained in any court, unless the same is brought within two years next after the cause...

...claims for the refunding of any internal tax alleged to have been erroneously or Illegally assessed or collected * • • must be presented to the Commissioner...two years next after the cause of action accrued." Id. p. 6991. Act Sept. 8, 1916, § 14a: "That upon the examination of any return of Income made pursuant...

...TAX-SAVINGS-BANK CASE.* 1. A claim for a refund of internal-revenue tax, under the Revised Statutes, sec. 32*20, must "be presented to the Commissioner of Internal Revenue within two years next after" payment thereof, (sec. 3228;) else, it cannot be lawfully allowed. 2. It is not sufficient that such...

...alleged to have been collected without authority, or [3] of any sum alleged to have been excessive or [4] in any manner wrongfully collected, must be presented...seventy-two, may be presented to the Commissioner at anytime within one year from said date. But nothing in this section shall be construed to revive any...