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NEVADA TAX COMMISSION v. MACKIE

Nos. 4139 and 4157.

333 P.2d 985 (1959)

NEVADA TAX COMMISSION, Composed of: Charles H. Russell, Chairman, Robert A. Allen, Edward Arnold Settelmeyer, Norman D. Brown Marshall William Deutsch, Horace Gordon Lathrop, and W.S. Larsh, and the Nevada Gaming Control Board, Composed of: Robbins E. Cahill, William V. Sinnott, and William G. Gallagher, Appellants, v. Brent MACKIE and Kenneth K. Henton, dba The New Star Hotal and Casino, Respondents.

Supreme Court of Nevada.

January 6, 1959.

Attorney(s) appearing for the Case

Frank R. Petersen, of Reno, for Nevada Tax Commission, and Nevada Gaming Control Board.

Thomas A. Foley, of Las Vegas; and Richard G. Campbell, of Winnemucca, for Brent Mackie and Kenneth K. Henton, dba The New Star Hotel and Casino.

MERRILL, Chief Justice.

This matter is before this court on review of action taken by the Nevada tax commission. The commission revoked the gambling licenses theretofore issued by the state to respondents as partners in the operation of a gambling enterprise. Judgment of the court below, on review, modified that order and the commission has appealed from that judgment.

The principal question involved is whether the district court on review has authority to...

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