PAN AMERICAN PETROLEUM CORP. v. EL PASO NAT. GAS CO.

No. 7925.

424 P.2d 397 (1966)

77 N.M. 481

PAN AMERICAN PETROLEUM CORPORATION, a corporation, Plaintiff-Appellant, v. EL PASO NATURAL GAS COMPANY, a corporation, Defendant-Appellee.

Supreme Court of New Mexico.

Rehearing Denied March 14, 1967.


Attorney(s) appearing for the Case

Atwood & Malone, John W. Bassett, Jr., Roswell, J.K. Smith, Ft. Worth, Tex., for appellant.

Seth, Montgomery, Federici & Andrews, Santa Fe, Hardie, Grambling, Sims & Galatzan, El Paso, Tex., for appellee.


OPINION

NOBLE, Justice.

Pan American Petroleum Corporation, plaintiff below (hereinafter referred to as Pan American), has appealed from a summary judgment dismissing a declaratory judgment action brought to determine whether § 24, ch. 179, Laws 1963, imposed upon Pan American an additional excise tax under the terms of its gas-purchase contract with El Paso Natural Gas Company, defendant below (hereinafter referred to as El Paso). This appeal requires...

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