GEORGE A. RUTHERFORD, INC. v. GONZALES

No. 7755.

411 P.2d 751 (1966)

75 N.M. 774

GEORGE A. RUTHERFORD, INC., a Corporation, Relator-Appellee, v. Max M. GONZALES, Commissioner of Revenue of the State of New Mexico, Respondent-Appellant. Morrison-Knudsen Company, Inc., a Delaware Corporation, Henry J. Kaiser Company, A Nevada Corporation, and F. & S. Contracting Company, A Montana Corporation, a Joint Venture, Relator-Appellee, v. Max M. GONZALES, Commissioner of Revenue of the State of New Mexico, Respondent-Appellant.

Supreme Court of New Mexico.

February 28, 1966.


Attorney(s) appearing for the Case

Jones & Stiff, J. Victor Pongetti, Albuquerque, for appellee George A. Rutherford, Inc.

Modrall, Seymour, Sperling, Roehl & Harris, James P. Saunders, Jr., Allen C. Dewey, Jr., Albuquerque, for appellee Morrison-Knudsen Co., Inc.

Earl E. Hartley, Atty. Gen., Joel M. Carson, Jerry Wertheim, Asst. Attys. Gen., Santa Fe, N.M., for appellant.


COMPTON, Justice.

The respondent appeals from a judgment directing him to refund to or credit relator with moneys paid as emergency school taxes on proceeds received for services rendered the United States Government allegedly assessed and collected by respondent under an unconstitutional statute. We will first dispose of the appeal as it relates to the relator George A. Rutherford, Inc.

The essential facts are not in controversy. The relator is a general...

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