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GENERAL TEL. CO. OF SOUTHWEST v. STATE TAX COM'N

No. 6801.

367 P.2d 711 (1962)

69 N.M. 403

GENERAL TELEPHONE COMPANY OF THE SOUTHWEST, a corporation, Plaintiff-Appellee, v. The STATE TAX COMMISSION of the State of New Mexico; F. Wayne Laws, Chief Tax Commissioner; Felipe Sanchez Y Baca and D. D. Monroe, Associate Commissioners, Defendants-Appellants.

Supreme Court of New Mexico.

January 4, 1962.

Attorney(s) appearing for the Case

Phil R. Lucero, Tax Commission Atty., Santa Fe, Melvin T. Yost, Alfred P. Whittaker, Santa Fe, for appellants.

W.D. Girand, Hobbs, Don S. Holdridge, San Angelo, Tex., for appellee.

CHAVEZ, Justice.

The State Tax Commission of New Mexico, defendants below, appeals from the decision and judgment of the district court of Santa Fe County, invalidating the tax commission's order sustaining the assessment and valuation by the commission of the property of appellee, General Telephone Company of the Southwest, for the year 1958 in the amount of $3,774,250.00.

Due notice of the assessment and valuation was given to appellee and appellee filed...

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