GRUSCHUS v. BUREAU OF REVENUE

No. 7519.

399 P.2d 105 (1965)

74 N.M. 775

Jeanine Adams GRUSCHUS, Executrix of the Estate of Jack Adams, Deceased, Plaintiff-Appellant, v. BUREAU OF REVENUE of the State of New Mexico, Charles C. Brunacini, Commissioner of Revenue, and Carlos Trujillo, Director, School Tax Division, Bureau of Revenue, Defendants-Appellees.

Supreme Court of New Mexico.

February 8, 1965.


Attorney(s) appearing for the Case

Stephenson & Olmsted, Santa Fe, for appellant.

Earl E. Hartley, Atty. Gen., Norman S. Thayer, Joel M. Carson, Wayne C. Wolf, Asst. Attys. Gen., Santa Fe, for appellees.


NOBLE, Justice.

Prior to March 31, 1961, the Jack Adams Construction Company entered into five unit price contracts for the construction of particular highway projects, under which no increase in price could be made because of sales taxes subsequently enacted and imposed. Chapter 195, Laws 1961 became effective on that date and removed the exemption of sales of services to the State from the privilege tax imposed on contractors...

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