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EALEY v. BUREAU OF REVENUE

No. 10738.

548 P.2d 440 (1976)

Lucille EALEY, d/b/a T & L Ceramics, Respondent-Appellant, v. BUREAU OF REVENUE of the State of New Mexico, Petitioner-Appellee.

Supreme Court of New Mexico.

March 22, 1976.

Attorney(s) appearing for the Case

Toney Anaya, Atty. Gen., Vernon O. Henning, Asst. Atty. Gen., Bureau of Revenue, Santa Fe, for petitioner-appellee.

Byron Caton, Caton & Haynes, Farmington, for respondent-appellant.

OPINION

McMANUS, Justice.

This case began in the form of an informal protest made on July 23, 1974 by the appellant of a denial of a claim for refund of taxes assessed against taxpayer on gross receipts derived from the transmission of interstate telegraphic messages. A formal hearing was held on March 14, 1975 on the same challenge by appellant. The Bureau then denied appellant's request for a refund of gross receipts taxes paid to the State of New Mexico...

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