NEW MEXICO ELECTRIC SERVICE CO. v. JONES

Nos. 328, 329.

461 P.2d 924 (1969)

80 N.M. 791

NEW MEXICO ELECTRIC SERVICE CO., Plaintiff-Appellant, v. Franklin JONES, Commissioner of Bureau of Revenue of the State of New Mexico and the Bureau of Revenue of the State of New Mexico, Defendant-Appellee. SOUTHWESTERN PUBLIC SERVICE COMPANY, Plaintiff-Appellant, v. Franklin JONES, Commissioner of Revenue of New Mexico Bureau of Revenue, Defendant-Appellee.

Court of Appeals of New Mexico.

November 1, 1969.


Attorney(s) appearing for the Case

Don Maddox, J.W. Neal, Neal & Neal, Hobbs, Paul W. Eaton, Jr., Hinkle, Bondurant & Christy, Roswell, for appellants.

James A. Maloney, Atty. Gen., Santa Fe, Gary O'Dowd, Asst. Atty. Gen., for appellee.


OPINION

OMAN, Judge.

These are direct appeals by New Mexico Electric Service Co., hereinafter called "New Mexico," and Southwestern Public Service Co., hereinafter called "Southwestern," from orders of the Commissioner of the Bureau of Revenue, hereinafter called "Commissioner," denying the claims of New Mexico and Southwestern for refunds of New Mexico income taxes paid under protest. The appeals were taken pursuant to § 72-13-39, N.M.S.A. 1953 (Repl...

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