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MARTINEZ v. JONES

No. 715.

497 P.2d 233 (1972)

83 N.M. 722

Taxpayer Seferino E. MARTINEZ, Appellant, v. Franklin JONES, Commissioner of the Bureau of Revenue, State of New Mexico, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied May 1, 1972.

Certiorari Denied June 9, 1972.

Attorney(s) appearing for the Case

John N. Patterson, Fred M. Standley, Standley, Witt & Quinn, Santa Fe, for appellant.

David L. Norvell, Atty. Gen., Santa Fe, John E. Owens, Agency Asst. Atty. Gen., for appellee.

OPINION

SUTIN, Judge.

Martinez was assessed a gross receipts tax, penalty and interest, and appeals.

We affirm.

Martinez claims, (1) the decision and order should be set aside because it is not in accordance with the law; and (2) the decision and order should be set aside because it is arbitrary and capricious, and not supported by substantial evidence.

The statute involved herein is § 66, ch. 144, Laws of 1969. It reads as follows...

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