AMERICAN AUTOMOBILE ASS'N v. BUREAU OF REV.

No. 1293.

538 P.2d 420 (1975)

88 N.M. 148

AMERICAN AUTOMOBILE ASSOCIATION, INC., Appellant, v. BUREAU OF REVENUE of the State of New Mexico, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied June 10, 1975.


Attorney(s) appearing for the Case

Dean S. Zinn, Zinn & Donnell, Santa Fe, Tibo J. Chavez, Chavez & Cowper, Belen, for appellant.

Toney Anaya, Atty. Gen., Joseph T. Sprague, Vernon O. Henning, Bureau of Revenue, Asst. Attys. Gen., Santa Fe, for appellee.


OPINION

WOOD, Chief Judge.

The issue is whether taxpayer is entitled to the tax exemption appearing in § 72-16A-12.27, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp. 1973). We held taxpayer was not a "nonprofit" organization in American Automobile Ass'n, Inc. v. Bureau of Rev., 86 N.M. 569, 525 P.2d 929 (Ct.App. 1974). The New Mexico Supreme

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