1. Home
  2. Browse Decisions
  3. F.2d
  4. 291 F.2d
  5. 291 F.2d 677 (1961)
 

UNITED STATES v. BUREAU OF REVENUE OF STATE OF N. M.

No. 6608.

291 F.2d 677 (1961)

UNITED STATES of America and Phillips Petroleum Company, Appellants, v. BUREAU OF REVENUE OF STATE OF NEW MEXICO; Robert Valdez, Commissioner of Revenue; and Carl Folkner, Director School Tax Division, Bureau of Revenue, Appellees.

United States Court of Appeals Tenth Circuit.

May 16, 1961.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz and George F. Lynch, Attorneys, Department of Justice, Washington, D. C., and James A. Borland, U. S. Atty., Albuquerque, N. M., for appellants.

Earl E. Hartley, Atty. Gen. of New Mexico, F. Harlan Flint, Asst. Atty. Gen., and John W. Chapman, Chief Counsel, Bureau of Revenue, Santa Fe, N. M., for appellees.

Before MURRAH, Chief Judge, PICKETT, Circuit Judge, and SAVAGE, District Judge.

SAVAGE, District Judge.

This action was brought by the United States of America and Phillips Petroleum Company against the Bureau of Revenue of the State of New Mexico, Robert Valdez, Commissioner of Revenue, and Carl Folkner, Director School Tax Division, Bureau of Revenue, seeking a declaratory judgment that the New Mexico Emergency School Tax Act1 is unconstitutional and for the recovery of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases