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THOMPSON v. O'CHESKEY

No. 1268.

525 P.2d 894 (1974)

86 N.M. 534

ESTATE of Sterling THOMPSON, Deceased, No. 4059, Eddy County, Appellant, v. Fred L. O'CHESKEY, Commissioner of Revenue, Appellee.

Court of Appeals of New Mexico.

August 7, 1974.

Attorney(s) appearing for the Case

James L. Dow, Dow & Feezer, Carlsbad, for appellant.

David L. Norvell, Atty. Gen., Santa Fe, Bureau of Revenue, Susan P. Graber, Asst. Atty. Gen., for appellee.

OPINION

HENDLEY, Judge.

From the decision of the Commissioner of Revenue, on stipulated facts, the taxpayer appeals. Section 72-13-39, N.M.S.A. 1953 (Repl.Vol. 1961, pt. 2, Supp. 1973). The sole question on appeal is the interpretation of § 31-16-2, N.M.S.A. 1953 (Supp. 1971) (Repealed by Laws of New Mexico 1973, ch. 345, § 17) which states:

"... A. All estates which pass by will, inheritance or by other statutes to, or for the use of...

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