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CO-CON, INC. v. BUREAU OF REVENUE

No. 1335.

529 P.2d 1239 (1974)

87 N.M. 118

CO-CON, INC., Petitioner-Appellant, v. BUREAU OF REVENUE, Respondent-Appellee. UNIVERSAL CONSTRUCTORS, INC., Petitioner-Appellant, v. BUREAU OF REVENUE, Respondent-Appellee.

Court of Appeals of New Mexico.

Rehearing Denied November 21, 1974.

Certiorari Denied December 20, 1974.

Attorney(s) appearing for the Case

Joe R.G. Fulcher, Modrall, Sperling, Roehl, Harris & Sisk, Albuquerque, for petitioners-appellants.

David L. Norvell, Atty. Gen., Santa Fe, Susan P. Graber, Vernon O. Henning, Bureau of Revenue Asst. Attys. Gen., for respondent-appellee.

OPINION

LOPEZ, Judge.

Taxpayers, Co-Con, Inc. and Universal Constructors, Inc. appeal from a decision and order of the commissioner of revenue denying their protests concerning various assessments of gross receipts and compensating tax and penalties. We affirm in part, reverse in part, and remand in part with instructions.

There are five points for consideration:

(1) Gross Receipts on Leases. During the periods under question, items...

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