O'CHESKEY v. HUNT

No. 9705.

512 P.2d 961 (1973)

85 N.M. 388

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, Petitioners, v. Emmett K. HUNT and Mary E. Hunt, his Wife, Respondents.

Supreme Court of New Mexico.

July 13, 1973.


Attorney(s) appearing for the Case

David L. Norvell, Atty. Gen., John C. Cook, John E. Owens, Susan P. Graber, Asst. Attys. Gen., Santa Fe, for petitioners.

Philip R. Ashby, Albuquerque, for respondents.

James B. Grant, Asst. U.S. Atty., Albuquerque, Wallace H. Johnson, Asst. Atty. Gen. of the United States, Victor R. Ortega, U.S. Atty., Albuquerque, George R. Hyde, Dirk D. Snel, Attys., Dept. of Justice, Washington, D.C., for the U.S., amicus curiae.


OPINION

McMANUS, Chief Justice.

This case is before us on a writ of certiorari to the New Mexico Court of Appeals. In Hunt v. O'Cheskey, 512 P.2d 954 [Ct.App., 1973] it was decided that the State of New Mexico may not 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.

In McClanahan v. State Tax Commission...

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