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E G & G, INC. v. DIRECTOR, REVENUE DIVISION

No. 3826.

607 P.2d 1161 (1979)

94 N.M. 143

E G & G, INC., Appellant, v. DIRECTOR, REVENUE DIVISION TAXATION AND REVENUE DEPARTMENT, Appellee.

Court of Appeals of New Mexico.

Writ of Certiorari Denied December 13, 1979.

Attorney(s) appearing for the Case

Norman S. Thayer, Sutin, Thayer & Browne, Albuquerque, for appellant.

Bruce E. Wiggins, Albuquerque, for Computer Sciences Corp., amicus curiae.

Jeff Bingaman, Atty. Gen., Jan Unna, Sp. Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

HENDLEY, Judge.

On January 25, 1977, EG&G filed a request for a refund for gross receipts taxes it had paid in connection with monies received under a research and development contract with the Air Force Weapons Laboratory, Kirtland A.F.B., New Mexico. In June, 1977, the request was rejected and EG&G filed suit in district court. The trial court granted summary judgment in favor of the Director. EG&G appeals and we affirm.

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