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DAVIS v. COMMISSIONER OF REVENUE

No. 653.

489 P.2d 660 (1971)

83 N.M. 152

Lee R. DAVIS, d/b/a Sutherland Furniture & Appliance, Appellant, v. COMMISSIONER OF REVENUE of the State of New Mexico, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied September 7, 1971.

Certiorari Denied October 6, 1971.

Attorney(s) appearing for the Case

O.R. Adams, Jr., Adams & Zeikus, Albuquerque, for appellant.

David L. Norvell, Atty. Gen., John C. Cook, Special Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

HENDLEY, Judge.

The Bureau made a deficiency assessment of gross receipts tax on Davis for State and Municipal tax. The assessment was based on Davis' failure to include "time price differentials" on credit sales which were made on installment contracts and sold to finance companies.

Although the retail installment contracts were made in Davis' name, the finance companies furnished the contract forms, approved credit of the purchasers before...

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