Dant & Russell, Inc. v. Pierce

Under this state of the record, the only question presented, aside from that of jurisdiction, is whether the facts alleged constitute a cause of suit. The demurrer admitted the truth of all of the material allegations of the cause to which it was interposed and, if such were sufficient, the motion for judgment upon the pleadings was properly allowed: Section 79, Or. L.; Owen et al. v. Leber et al., 112 Or. 136 (228 Pac. 927).

The second cause of suit, in substance and so far as material herein, alleges that plaintiff filed a duly verified return of its income for the year 1923, upon the forms…