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CARTER & SONS, INC. v. N.M. BUREAU OF REVENUE

No. 3392.

592 P.2d 191 (1979)

92 N.M. 591

CARTER & SONS, INC., Appellant, v. NEW MEXICO BUREAU OF REVENUE, Appellee.

Court of Appeals of New Mexico.

February 20, 1979.

Attorney(s) appearing for the Case

Joe R. G. Fulcher, Jeffrey W. Loubet, Modrall, Sperling, Roehl, Harris & Sisk, Albuquerque, for appellant.

Jeff Bingaman, Atty. Gen., Jan E. Unna, Special Asst. Atty. Gen., Dept. of Taxation & Revenue, Santa Fe, for appellee.

OPINION

HERNANDEZ, Judge.

This is an appeal from the decision and order of the Commissioner of Revenue assessing gross receipts tax on two, hauling and road maintenance, of several operations performed by the taxpayer under its contract with Duke City Lumber Company, Inc. (Duke) for a period from January 1, 1974 through September 30, 1976.

Most of the pertinent facts are set forth in the findings of the Commissioner:

"3. This taxpayer has...

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