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PATTEN v. BUREAU OF REVENUE

No. 1319.

524 P.2d 527 (1974)

86 N.M. 355

L.A. PATTEN, Appellant, v. The BUREAU OF REVENUE of the State of New Mexico, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied July 1, 1974.

Attorney(s) appearing for the Case

Wayne D. Calderwood, Las Vegas, for appellant.

David L. Norvell, Atty. Gen., Vernon O. Henning, Bureau of Revenue, Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

WOOD, Chief Judge.

The issue in this gross receipts tax case is whether Patten's activities amounted to "severing," as that word is used in the applicable statute.

By contract, Patten engaged in mining activities at the location known as Continental No. 1 on property of United States Smelting Refining and Mining Company near Fierro, New Mexico. Unless exempted, these activities were a construction service and the receipts derived from the...

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