UNITED STATES v. BUREAU OF REVENUE

No. 6888.

364 P.2d 356 (1961)

69 N.M. 101

UNITED STATES of America, Plaintiff-Appellant, v. BUREAU OF REVENUE of the State of New Mexico, and F.A. Vigil, Substituted Commissioner of Revenue, and George M. Case, Substituted Director, School Tax Division, Bureau of Revenue, Defendants-Appellees.

Supreme Court of New Mexico.

August 24, 1961.


Attorney(s) appearing for the Case

John F. Quinn, U.S. Atty., Albuquerque, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz and George F. Lynch, Dept. of Justice, Washington, D.C., for appellant.

John W. Chapman, Chief Counsel, Santa Fe, Albert I. Cornell, Bureau of Revenue, Albuquerque, for appellees.


COMPTON, Chief Justice

This is an action by the United States of America and Acoma Corporation against the Bureau of Revenue of the State of New Mexico, Commissioner of Revenue, and the Director of School Tax Division, Bureau of Revenue, seeking a declaratory judgment that neither the United States of America nor Acoma Corporation are subject to the New Mexico Emergency School Tax Act, Sections 72-16-1 to 72-16-47, 1953 Compilation...

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