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EALEY v. BUREAU OF REVENUE

No. 2040.

548 P.2d 454 (1975)

Lucille EALEY, d/b/a T & L Cermaics, Appellant, v. BUREAU OF REVENUE of the State of New Mexico, Appellee.

Court of Appeals of New Mexico.

Certiorari Granted January 12, 1976.

Attorney(s) appearing for the Case

Byron Caton, Caton & Hynes, Farmington, for appellant.

Toney Anaya, Atty. Gen., Vernon O. Henning, Bureau of Revenue, Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

HERNANDEZ, Judge.

This case represents an appeal from the order of the Commissioner of the Bureau of Revenue, pursuant to § 72-13-39, N.M.S.A. 1953 (Supp. 1973). This appeal followed a formal hearing held on March 14, 1975, at which time appellant-taxpayer challenged the Bureau's denial of her request for a refund of gross receipts taxes paid to the State of New Mexico.

The taxpayer operates a telegraph office in Farmington, New Mexico...

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