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MESCALERO APACHE TRIBE v. O'CHESKEY

Civ. No. 76-171-B.

439 F.Supp. 1063 (1977)

MESCALERO APACHE TRIBE, Plaintiff, v. Fred L. O'CHESKEY, as Commissioner of Revenue of and for the State of New Mexico and his successors in office, the Bureau of Revenue of the State of New Mexico, and the State of New Mexico, Defendants.

United States District Court, D. New Mexico.

As Amended October 19, 1977.

Attorney(s) appearing for the Case

Fettinger & Bloom, George E. Fettinger, Kim J. Gottschalk, Alamogordo, N. M., for plaintiff.

Toney Anaya, Atty. Gen., Jan E. Unna, Daniel H. Friedman, Sp. Asst. Attys. Gen., Bureau of Revenue, Legal Div., Santa Fe, N. M., Victor R. Ortega, U. S. Atty., Ruth Streeter, Asst. U. S. Atty., Albuquerque, N. M., for defendants.

MEMORANDUM OPINION

BRATTON, District Judge.

This action is another in a series of disputes between the Mescalero Apache Tribe [hereinafter the Tribe] and the State of New Mexico [hereinafter the state], and it, as did its predecessors, involves efforts by the state to assert a right that the Tribe denies exists. In this action, the right at issue is whether the state can levy its gross receipts and compensating tax on monies received by certain contractors...

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