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McVEAN & BARLOW v. NEW MEXICO BUREAU OF REV.

No. 1794.

543 P.2d 489 (1975)

88 N.M. 521

McVEAN & BARLOW, INC., Appellant, v. NEW MEXICO BUREAU OF REVENUE, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied November 7, 1975.

Certiorari Denied December 11, 1975.

Attorney(s) appearing for the Case

Seth D. Montgomery, Montgomery, Federici, Andrews, Hannahs & Buell, Santa Fe, for appellant.

Toney Anaya, Atty. Gen., Daniel H. Friedman, Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

HENDLEY, Judge.

Taxpayer appeals the order and decision of the Commissioner of Revenue assessing a deficiency on taxpayer's corporate income tax for 1973. We reverse.

The question to be decided by this case is the meaning to be given to the term "business income" as it is used in the Uniform Division of Income for Tax Purposes Act (UDITPA) § 72-15A-16 to § 72-15A-36, N.M.S.A. 1953 (2d Repl...

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