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SPRINGER CORPORATION v. AMERICAN LEASING COMPANY

No. 8803.

459 P.2d 135 (1969)

80 N.M. 609

SPRINGER CORPORATION, Plaintiff-Appellant, v. AMERICAN LEASING COMPANY, Defendant-Appellee.

Supreme Court of New Mexico.

September 22, 1969.

Attorney(s) appearing for the Case

Keleher & McLeod, T.B. Keleher, Patrick W. Hurley, Albuquerque, for plaintiff-appellant.

Modrall, Seymour, Sperling, Roehl & Harris, Peter J. Adang, Albuquerque, for defendant-appellee.

OPINION

WATSON, Justice.

This is an appeal from a declaratory judgment against Springer Corporation in an action it brought to determine its liability to reimburse American Leasing Corporation for taxes on rentals of personal property paid under § 72-16-4.5, N.M.S.A. 1953 Comp. (now repealed).

Either appellant Springer has not complied with the requirements of our Rule 15(16) (b) and (c), § 21-2-1(15) (16) (b) and (c), N.M.S.A. 1953 Comp...

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