Newell v. Department of Revenue

Carlisle B. Roberts, Judge.

The defendant, Department of Revenue, demurred to the complaint herein “for the reason that the facts alleged do not constitute a cause of suit.” Plaintiff filed no answering memorandum, although urged to do so by the court.

In defendant’s specification of points, the first ground consists of technical objections to the pleading in plaintiff’s complaint for failure to comply with ORS 16.210(2) (b) and with Rule 9 of the Rules of the Oregon Tax Court. For the reasons given in the court’s letter of May 21, 1976, these objections are overruled on the ground that,…