BELL TELEPHONE LABORATORIES v. BUREAU OF REVENUE

No. 7955.

428 P.2d 617 (1966)

78 N.M. 78

BELL TELEPHONE LABORATORIES, INCORPORATED and Douglas Aircraft Company, Inc., Plaintiffs-Appellants and Cross-Appellees, v. BUREAU OF REVENUE of the State of New Mexico, Charles C. Brunacini, Commissioner of Revenue, and Carlos Trujillo, Director, School Tax Division, Defendants-Appellees and Cross-Appellants.

Supreme Court of New Mexico.

Appeal Dismissed June 12, 1967.


Attorney(s) appearing for the Case

Rodey, Dickason, Sloan, Akin & Robb, William C. Schaab, Albuquerque, for appellants.

Boston E. Witt, Atty. Gen., Joel M. Carson, Asst. Atty. Gen., for appellees.


Appeal Dismissed June 12, 1967. See 87 S.Ct. 2111.

OPINION

WOOD, Judge, Court of Appeals.

This appeal involves the Emergency School Tax Act (§§ 72-16-1 to 72-16-47, N.M.S.A. 1953). The tax was computed under § 72-16-4.9, N.M.S.A. 1953. BTL (Bell Telephone Laboratories, Incorporated) paid the tax for the period March 27, 1961, to August 25, 1963. DAC (Douglas Aircraft Company, Inc.) paid the tax for the period January 1, 1960, to September...

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