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TORRIDGE CORPORATION v. COMMR. OF REVENUE

No. 940.

506 P.2d 354 (1972)

84 N.M. 610

TORRIDGE CORPORATION, a New Mexico corporation, and Ei Camino Motel, Inc., a New Mexico corporation, Appellants, v. COMMISSIONER OF REVENUE, State of New Mexico, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied January 18, 1973.

Certiorari Denied February 15, 1973.

Attorney(s) appearing for the Case

John P. Dwyer, Albuquerque, for appellants.

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

OPINION

HENDLEY, Judge.

This is an appeal from the Commissioner's Decision and Order assessing emergency school tax, gross receipts tax, compensating tax, municipal tax, penalty and interest against Torridge Corporation, d/b/a El Camino Restaurant and Lounge (Torridge) for the reporting period January 1, 1966 to March 31, 1971 and emergency school tax, gross receipts tax, municipal tax, penalty and interest against El Camino Motel, Inc. (El Camino) for the...

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