Full Idea
Russell's theory makes an exciting distinction between logical and grammatical form, but any theory which says that every positive statement, without distinction, about objects which don't exist is false, has to be wrong.
Gist of Idea
Russell's theory must be wrong if it says all statements about non-existents are false
Source
comment on Bertrand Russell (On Denoting [1905]) by Stephen Read - Thinking About Logic Ch.5
Book Reference
Read,Stephen: 'Thinking About Logic' [OUP 1995], p.129