LEACO RURAL TEL. COOP., INC. v. BUREAU OF REVENUE

No. 1352.

526 P.2d 426 (1974)

86 N.M. 629

LEACO RURAL TELEPHONE COOPERATIVE, INC., Appellant, v. BUREAU OF REVENUE of the State of New Mexico, Appellee.

Court of Appeals of New Mexico.

Rehearing Granted August 13, 1974.


Attorney(s) appearing for the Case

Jerry L. Williams, Heidel, Samberson, Gallini & Williams, Lovington, for appellant.

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


OPINION

WOOD, Chief Judge.

After an audit, the Bureau of Revenue issued its assessment for gross receipts tax, penalty and interest for the period January 1, 1969, through February 29, 1972. Leaco (Leaco Rural Telephone Cooperative, Inc.) protested. After a hearing which resulted in a partial abatement, the protest was denied. Leaco appeals the decision of the Commissioner of Revenue directly to this Court. Four issues are presented. The third and fourth...

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