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STATE v. ASHBY

No. 7088.

387 P.2d 588 (1963)

73 N.M. 267

STATE of New Mexico ex rel. Frank E. McCULLOCH, Director Income Tax Division, Bureau of Revenue, Petitioner-Appellee, v. Willie R. ASHBY, Respondent-Appellant.

Supreme Court of New Mexico.

December 16, 1963.

Attorney(s) appearing for the Case

Hubert T. Faulk, El Paso, Tex., Thos. B. Rapkoch, Las Cruces, for appellant.

John W. Chapman, Albert I. Cornell, Sp. Asst. Attys. Gen., Santa Fe, for appellee.

ZIMMERMAN, District Judge.

The question presented in this case is whether the State of New Mexico had jurisdiction in 1958 and 1959 over the White Sands Missile Range, a military installation located in New Mexico, to levy, assess and collect an income tax on non-residents employed within this military installation.

The cause was tried on stipulation of facts submitted to the district court of Santa Fe County. The appellant, Willie R. Ashby, during calendar...

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