REGENTS OF UNIVERSITY OF N.M. v. BUREAU OF REVENUE

No. 6111.

304 P.2d 878 (1956)

62 N.M. 76

REGENTS OF THE UNIVERSITY OF NEW MEXICO, a body corporate, Appellant, v. BUREAU OF REVENUE of the State of New Mexico, Appellee.

Supreme Court of New Mexico.

Rehearing Denied January 3, 1957.


Attorney(s) appearing for the Case

Rodey, Dickason, Sloan, Mims & Akin, Albuquerque, for appellant.

Richard H. Robinson, Atty. Gen., Santiago Campos, Asst. Atty. Gen., Louis C. Lujan, Frank B. Zinn, Santa Fe, for Bureau of Revenue.


COMPTON, Chief Justice.

Appellant brought this action to recover taxes levied under the provisions of the Emergency School Tax Act and paid by it under protest, and from an adverse judgment it appeals. The decisive question is whether appellant is exempt from the payment of the tax under § 72-16-15(a) of the Act. The section reads: "`There are exempted from the taxes imposed by this act the following: (a) All sales or services made or performed by societies and...

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