OPINION
WOOD, Chief Judge.
Duke protested his liability for an assessment of gross receipts tax, penalty and interest. The protest was denied; Duke appeals claiming that certain receipts were wages either of himself or wages of his employees, and exempt under § 72-16A-12.5, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp. 1973).
Duke was involved in the business of hauling sand, gravel, asphalt and similar materials with his own trucks. He drove one...
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