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EVCO v. JONES

No. 430.

472 P.2d 987 (1970)

81 N.M. 724

EVCO, a New Mexico Corporation, d/b/a Evco Instructional Design, Appellant, v. Franklin JONES, Commissioner of the Bureau of Revenue of the State of New Mexico and the Bureau of Revenue of the State of New Mexico, Appellees.

Court of Appeals of New Mexico.

Rehearing Denied July 7, 1970.

Certiorari Denied July 31, 1970.

Attorney(s) appearing for the Case

Kendall O. Schlenker, Schlenker & Parker, P.A., Gallagher & Walker, Albuquerque, for appellant.

James A. Maloney, Atty. Gen., Richard J. Smith, Asst. Atty. Gen., Santa Fe, for appellees.

OPINION

OMAN, Judge.

This appeal was taken by appellant taxpayer from a written order of appellee Commissioner of Revenue, pursuant to § 16-7-8(F), N.M.S.A. 1953 (Supp. 1969), and § 72-13-39, N.M.S.A. 1953 (Repl. 10, pt. 2, Supp. 1969). The matter is before us on a stipulation of facts, and the portions of this stipulation essential to a determination of the issues presented under the points relied upon...

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