WEST, District Judge.
Plaintiff's demurrer to the answer as a whole must be overruled if any sufficient defense appears. In my opinion, paragraph 7 states a complete defense under Rev. St. § 3226 (26 USCA § 156). Counsel's claim that the action is not to recover a penalty, but is for money ordered refunded on account of plaintiff's overpayment of taxes for another year, is not borne out by the averments of the petition. When the government withheld the money...
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