HULBERT, District Judge.
This is a civil action against a Collector of Internal Revenue for the recovery of income taxes for the years 1926 and 1927, alleged to have been erroneously or illegally collected under former Section 3226, R.S., now Section 3772, 26 U.S.C.A. Int.Rev. Code.
Rule 12, Federal Rules of Civil Procedure, following Section 723c, Title 28 U.S.C.A. provides: "(b) Every defense * * * shall be asserted in the responsive pleading * * * except...
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