REVERSED.
WARNER, J.
The plaintiff, A.C. Dutton Lumber Corporation, appealed to the circuit court for Multnomah county from a determination of the defendant Tax Commission that there was a deficiency in plaintiff's 1958 Oregon corporation excise tax. The appeal was taken pursuant to ORS 314.460 and proceeds as a suit in equity. The Commission's demurrer to the complaint for want of sufficient facts was overruled. Thereafter, the Commission filed its answer...
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