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SPILLERS v. COMMISSIONER OF REVENUE

No. 462.

475 P.2d 41 (1970)

BILL SPILLERS, d/b/a Spillers Moving and Storage Company, appellant, v. COMMISSIONER OF REVENUE, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied September 15, 1970.

Certiorari Denied October 15, 1970.

Attorney(s) appearing for the Case

Malcolm W. deVesty, Franks & deVesty, Albuquerque (Irwin S. Moise, Sutin, Thayer & Browne, Albuquerque, on rehearing), for appellant.

James A. Maloney, Atty. Gen., Santa Fe, Benjamin J. Phillips, Special Asst. Atty. Gen., for appellee.

OPINION

SPIESS, Chief Judge.

This is an appeal from a decision and order of the Commissioner of Revenue. The order resulted in the imposition of a gross receipts tax upon commissions paid to a resident agent of an interstate carrier of household goods for initiating or "booking" interstate transportation of such goods. The commissions were paid during the year 1968 and the month of February, 1969.

The law under which the Commissioner acted and which...

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