SANTA FE DOWNS, INC. v. BUREAU OF REVENUE

No. 1052.

509 P.2d 882 (1973)

85 N.M. 115

SANTA FE DOWNS, INC., Appellant, v. BUREAU OF REVENUE and Commissioner of Revenue, State of New Mexico, Appellees.

Court of Appeals of New Mexico.

April 20, 1973.


Attorney(s) appearing for the Case

Byron L. Treaster, Jerry Wertheim, Jones, Gallegos, Snead & Wertheim, Santa Fe, for appellant.

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


OPINION

WOOD, Chief Judge.

After an audit, the Bureau of Revenue issued its notice of assessment of taxes to taxpayer, Santa Fe Downs, Inc. The assessment was for state gross receipts and compensating tax, penalty and interest, and county sales tax. Taxpayer protested the assessment. After a formal hearing the Commissioner of Revenue denied the protest. Taxpayer appeals directly to this Court from the decision and order of the Commissioner. Section 72-13...

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