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BURNS v. STATE, BUREAU OF REVENUE, INCOME TAX DIV.

Nos. 8453, 8454.

439 P.2d 702 (1968)

79 N.M. 53

Raymond BURNS, Plaintiff-Appellant, v. STATE of New Mexico, BUREAU OF REVENUE, INCOME TAX DIVISION, Vicente Ojinaga, Acting Director, Defendants-Appellees. James B. HERT, Plaintiff-Appellant, v. STATE of New Mexico, BUREAU OF REVENUE, INCOME TAX DIVISION, Howard Downing, Acting Director, Defendants-Appellees.

Supreme Court of New Mexico.

April 8, 1968.

Attorney(s) appearing for the Case

Stephenson, Campbell & Olmsted, James B. Alley, Jr., Santa Fe, for appellants.

Boston E. Witt, Atty. Gen., Edward R. Pearson, Asst. Atty. Gen., Santa Fe, for appellees.

OPINION

CARMODY, Justice.

Two separate actions were brought by residents of Texas, challenging the jurisdiction of the State to levy an income tax on wages paid to civilian personnel employed by the federal government at White Sands Missile Range in New Mexico. The trial court rendered judgment in favor of the State in both cases and, on appeal, the cases were consolidated for the purpose of decision.

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