DUKE v. BUREAU OF REVENUE

No. 1500.

533 P.2d 593 (1975)

87 N.M. 360

Edwin L. DUKE, Appellant, v. BUREAU OF REVENUE, Appellee.

Court of Appeals of New Mexico.

March 5, 1975.


Attorney(s) appearing for the Case

John William Pope, Chavez & Cowper, Belen, for appellant.

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


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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