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GATHINGS v. BUREAU OF REVENUE

No. 1480.

533 P.2d 107 (1975)

87 N.M. 334

Robert O. GATHINGS and Nedra Gathings, Plaintiffs-Appellants, v. BUREAU OF REVENUE, Defendant-Appellee.

Court of Appeals of New Mexico.

Certiorari Denied March 18, 1975.

Attorney(s) appearing for the Case

Roy Anuskewicz, Jr., Marchiondo & Berry, P.A., Albuquerque, for plaintiffs-appellants.

David L. Norvell, Atty. Gen., Jan E. Unna, Bureau of Revenue, Asst. Atty. Gen., Santa Fe, for defendant-appellee.

OPINION

WOOD, Chief Judge.

The appeal is concerned with penalties assessed under § 72-13-82(A), N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp. 1973) on the basis that the taxpayers (Robert O. Gathings and Nedra Gathings) were negligent in failing to pay state income tax when due. The taxpayers contend: (1) they were not negligent; (2) the penalties deprived them of equal protection of the law; and (3) the word "negligence" is void for vagueness.

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