HUNT v. O'CHESKEY

No. 931.

512 P.2d 954 (1973)

85 N.M. 381

Emmett K. HUNT and Mary E. Hunt, his wife, Appellants, v. Fred L. O'CHESKEY, 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.

Rehearing Denied March 5, 1973.


Attorney(s) appearing for the Case

Philip R. Ashby, Albuquerque, for appellants.

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

L. Lamar Parrish, Ussery, Burciaga & Parrish, Victor R. Ortega, U.S. Atty., James B. Grant, Asst. U.S. Atty., Albuquerque, Kent Frizzell, Asst. Atty. Gen., of the U.S., George R. Hyde, Dirk D. Snel, Dept. of Justice, Washington, D.C., amicus curiae.


ORDER

This appeal questions the authority of New Mexico to tax income and gross receipts of Indians residing on a reservation when the income and gross receipts involved are derived solely from activities within the reservation. All Judges of the panel are of the opinion that New Mexico may not tax gross receipts under the above circumstances. A majority are of the opinion that New Mexico may not tax income under the above circumstances. The Judges' opinions are...

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