Legal Opinion
Allied Timber Co. v. Department of Revenue
Oregon Tax Court
Decided October 29, 1980PublishedCited by 2 opinions
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
The plaintiff appealed to this court from the defendant’s Order No. VL 80-167, dated April 11, 1980. The defendant demurred to the plaintiff’s first amended complaint on the ground that the complaint did not state a cause of suit and, further, that the time in which relief from taxation could be granted had expired. The court and counsel agreed that the defendant’s demurrer, filed on July 8,1980, should be treated as a motion to dismiss the amended complaint, pursuant to ORCP Rule 21 A.
As in the case of the former demurrer, the motion to dismiss admits as true all…
2Cases cited18 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Matter of National Cash Register Co. v. JosephNew York Court of Appeals · 1949
- Lincoln Loan Co. v. State, State Highway Com'nOregon Supreme Court · 1976
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3Cited by2 opinions
- Welsh v. CaseCourt of Appeals of Oregon · 2002
- Allied Timber Co. v. Department of RevenueOregon Tax Court · 1982