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GHAHATE v. BUREAU OF REVENUE

No. 253.

451 P.2d 1002 (1969)

80 N.M. 98

Barton GHAHATE and Evangeline Ghahate, Appellants, v. BUREAU OF REVENUE, State of New Mexico and F.A. Vigil, Commissioner of Revenue, Appellees.

Court of Appeals of New Mexico.

February 21, 1969.

Attorney(s) appearing for the Case

Louis G. Stewart, Jr., Zuni, Zuni Legal Aid and Defender Society, for appellants.

Boston E. Witt, Atty. Gen., Gary O'Dowd, Asst. Atty. Gen., Santa Fe, for appellees.

OPINION

WOOD, Judge.

Barton Ghahate is an enrolled member of the Zuni Indian tribe. His wife, Evangeline R. Ghahate, is an enrolled member of the Navajo Indian tribe. They sought a refund of New Mexico income tax paid for 1967. The Commissioner (Commissioner of Revenue) denied the claim. The Ghahates invoked our jurisdiction by appealing directly to this court. Section 72-13-39, N.M.S.A. 1953 (Repl.Vol. 10, pt...

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