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BASKIN-ROBBINS ICE CREAM CO. v. REVENUE DIV.

No. 3683.

599 P.2d 1098 (1979)

93 N.M. 301

BASKIN-ROBBINS ICE CREAM COMPANY, Plaintiff-Appellant, v. REVENUE DIVISION, DEPARTMENT OF TAXATION AND REVENUE of the State of New Mexico, Defendant-Appellee.

Court of Appeals of New Mexico.

August 9, 1979.

Attorney(s) appearing for the Case

Sandra Jo Craig, Schlenker, Craig & Lebeck, Albuquerque, for plaintiff-appellant.

Jeff Bingaman, Atty. Gen., Sarah Bennett, Sp. Asst. Atty. Gen., Santa Fe, for defendant-appellee.

OPINION

SUTIN, Judge.

Taxpayer appeals a Decision and Order of the Director, Revenue Division, which imposed payment of gross receipts taxes based upon income derived from an Area Franchise Agreement entered into with Creamland Dairies, Inc., a New Mexico based corporation engaged in the manufacture and processing of dairy products in New Mexico. We affirm.

In his Decision and Order, the Director states that the issue is whether Taxpayer is subject...

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