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REGENTS OF N. M. C. OF A. & M. A. v. ACADEMY OF AVIATION

No. 9226.

488 P.2d 343 (1971)

83 N.M. 86

The REGENTS OF the NEW MEXICO COLLEGE OF AGRICULTURE AND MECHANIC ARTS, a body corporate, Plaintiff-Appellee, v. ACADEMY OF AVIATION, INC., a New Mexico Corporation et al., Defendants-Appellees, v. BUREAU OF REVENUE of the State of New Mexico, Defendant-Appellant.

Supreme Court of New Mexico.

August 30, 1971.

Attorney(s) appearing for the Case

Neil E. Weinbrenner, Las Cruces, for Theodore O. Ryan.

Darden & Sage, Las Cruces, for Regents.

Anthony F. Avallone, Las Cruces, for Academy of Aviation, Inc.

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Crombie J. D. Garrett, Virginia M. Hopkinson, Attys., Tax Div., Dept. of Justice Washington, D. C.; Victor R. Ortega, U. S. Atty., Ruth C. Streeter, Asst. U. S. Atty., Albuquerque, for the United States.

David L. Norvell, Atty. Gen., Curtis W. Schwartz, Sp. Asst. Atty. Gen., Santa Fe, for defendant-appellant.

OPINION

COMPTON, Chief Justice.

The State of New Mexico appeals that portion of the judgment of the Dona Ana County District Court distributing monies originally owed by plaintiff to the defendant, Mesilla Valley Flying Service, Inc., and subsequently assigned by Mesilla to Academy of Aviation, Inc. The judgment awarded $500.00 to the Academy, $500.00 to Theodore O. Ryan, as assignee for benefit of creditors of...

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