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TILL v. JONES

Nos. 781, 782.

497 P.2d 745 (1972)

83 N.M. 743

George TILL, Appellant, v. Franklin JONES, Commissioner of Revenue, State of New Mexico, Appellee. Ken GESTON, Appellant, v. Franklin JONES, Commissioner of Revenue, State of New Mexico, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied April 12, 1972.

Certiorari Denied May 24, 1972.

Attorney(s) appearing for the Case

John C. Maine, Jr., William C. Marchiondo, McAtee, Marchiondo & Berry, Albuquerque, for appellant.

David L. Norvell, Atty. Gen., Curtis W. Schwartz, John C. Cook, Asst. Attys. Gen., Santa Fe, for appellee.

OPINION

WOOD, Chief Judge.

These cases, consolidated for the appeal, involve the liability of a horse owner and horse trainer for gross receipts tax on their share of winning purses received in connection with a horse race. Each reported gross receipts but protested any tax liability based on the receipts reported. The Commissioner denied the protests and each appealed directly to this court. Section 72-13-39, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp. 1971...

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