WESTLAND CORPORATION v. COMMISSIONER OF REVENUE

No. 523.

487 P.2d 1099 (1971)

83 N.M. 29

WESTLAND CORPORATION, Appellant, v. COMMISSIONER OF REVENUE, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied June 16, 1971.

Certiorari Denied July 21, 1971.


Attorney(s) appearing for the Case

Vance Mauney, Botts, Botts & Mauney, Albuquerque, for appellant.

David L. Norvell, Atty. Gen., Santa Fe, Richard J. Smith, Asst. Atty. Gen., for appellee.


OPINION

SUTIN, Judge.

This is a gross receipts tax case directly appealed by Westland Corporation from the decision and order of the Commissioner of Revenue under Administrative Procedures Act, §§ 4-32-1 to 4-32-25, N.M.S.A. 1953 (Repl.Vol. 2, Supp. 1969), adopted by the legislature in 1969. This was pursuant to Westland's "Notice of Appeal" in the transcript on appeal. In its brief, Westland states that...

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