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CHAMPION INT'L CORP. v. BUREAU OF REVENUE

No. 1746.

540 P.2d 1300 (1975)

88 N.M. 411

CHAMPION INTERNATIONAL CORPORATION, Appellant, v. BUREAU OF REVENUE, State of New Mexico, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied August 13, 1975.

Certiorari Denied October 6, 1975.

Attorney(s) appearing for the Case

Benjamin J. Phillips, White, Koch, Kelly & McCarthy, Santa Fe, Dennis J. Barron, David A. Beanblossom, Frost & Jacobs, Cincinnati, Ohio, for appellant.

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

OPINION

SUTIN, Judge.

Champion International Corporation (Champion) appeals the Decision and Order of the Commissioner of Revenue (Commissioner) which assessed additional corporate income tax for the year 1972.

The Commissioner found that Champion erroneously allocated as "nonbusiness income" the income it received in the form of interest, rent, and gains from the sale of assets. The Commissioner found that such income was properly classified...

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