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CHAVEZ v. COMMISSIONER OF REVENUE

No. 497.

476 P.2d 67 (1970)

82 N.M. 97

Dennis CHAVEZ and Teofilo Chavez d/b/a Bel View Motel, Appellant, v. COMMISSIONER OF REVENUE, Appellee.

Court of Appeals of New Mexico.

October 9, 1970.

Attorney(s) appearing for the Case

Monte Lee Sherrod, Albuquerque, for appellant.

James A. Maloney, Atty. Gen., Santa Fe, James C. Compton, Jr., Richard J. Smith, Asst. Attys. Gen., for appellee.

OPINION

OMAN, Judge.

The taxpayer appeals from a Decision and Order of the Commissioner holding receipts from the Atchison, Topeka and Santa Fe Railway Company during the period of February 1, 1966, to January 1, 1969, were subject to the Emergency School Tax Act, Gross Receipts and Compensating Tax Act, and municipal tax, and that these receipts were not deductible "* * * under either Section 72-16A-14(F), N.M.S.A. 1953 (Supp. 1967), and applicable amendments...

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