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MOORE v. O'CHESKEY

No. 1233.

529 P.2d 292 (1974)

87 N.M. 66

Robert L. and Virginia I. MOORE, Petitioners-Appellants, v. Fred l. O'CHESKEY, Commissioner of Revenue, State of New Mexico, Respondent-Appellee.

Court of Appeals of New Mexico.

Rehearing Denied October 30, 1974.

Certiorari Denied November 27, 1974.

Attorney(s) appearing for the Case

Robert L. Moore, pro se.

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

OPINION

LOPEZ, Judge.

This case involves the appeal by taxpayers of an order and decision of the Commissioner of the Bureau of Revenue denying them a refund of income tax paid for the 1968 tax year. We affirm.

Taxpayers claim that § 72-15A-4.1, N.M.S.A. 1953 (Repl.Vol. 10, Supp. 1973) should be so construed as to exempt a portion of their retirement pay from state taxation, or in the alternative, should be striken as unconstitutional in that...

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