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AMERICAN AUTO. ASS'N, INC. v. BUREAU OF REVENUE

No. 10528.

541 P.2d 967 (1975)

88 N.M. 402

AMERICAN AUTOMOBILE ASSOCIATION, INC., Petitioner, v. BUREAU OF REVENUE of the State of New Mexico, Respondent.

Supreme Court of New Mexico.

Rehearing Denied November 3, 1975.

Attorney(s) appearing for the Case

Robert L. Christensen, Albuquerque, Zinn & Donnell, Dean S. Zinn, Santa Fe, Chavez & McDonald, Tibo J. Chavez, Belen, for petitioner.

Toney Anaya, Atty. Gen., Vernon O. Henning, Joseph T. Sprague, Asst. Attys. Gen., Santa Fe, for respondent.

OPINION

McMANUS, Chief Justice.

This matter is before the court for the second time, this time being pursuant to a writ issued to the Court of Appeals of the State of New Mexico on July 2, 1975.

By majority of this court in the first cause we reversed the Court of Appeals on the basis that the American Automobile Association, Inc. (A.A.A.) was a non-profit organization, contrary to the opinion of the Court of Appeals. American Automobile Ass'n...

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