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CARDINAL FENCE CO. v. COMMR., BUR. OF REV.

No. 916.

502 P.2d 1004 (1972)

84 N.M. 314

CARDINAL FENCE CO., INC., Appellant, v. COMMISSIONER OF the BUREAU OF REVENUE of the State of New Mexico and the Bureau of Revenue of the State of New Mexico, Appellees.

Court of Appeals of New Mexico.

October 6, 1972.

Attorney(s) appearing for the Case

Stephen Durkovich, Albuquerque, for appellant.

David L. Norvell, Atty. Gen., John C. Cook, Bureau of Revenue, Asst. Atty. Gen., Santa Fe, for appellees.

OPINION

WOOD, Chief Judge.

The issue is the liability of Cardinal (Cardinal Fence Company, Inc.) for gross receipts tax under New Mexico's Gross Receipts and Compensating Tax Act. See § 72-16A-1 et seq., N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp. 1971). Liability depends on the meaning of the words "construction" and "contracting" as those words are defined in the applicable tax statutes.

The Bureau of Revenue audited Cardinal's books and records...

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