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CITY OF ALAMOGORDO v. WALKER MOTOR CO.

No. 12477.

616 P.2d 403 (1980)

94 N.M. 690

CITY OF ALAMOGORDO, New Mexico, a Municipal Corporation, Plaintiff-Appellee, v. WALKER MOTOR CO., INC., Norm Arnold Chrysler-Plymouth, Sacramento Motor Co., Inc., Milne Auto Electric and Milne International, Defendants-Appellants.

Supreme Court of New Mexico.

March 20, 1980.

Attorney(s) appearing for the Case

Burroughs & Rhodes, F. Randolph Burroughs, Alamogordo, for defendants-appellants.

Steven K. Sanders, Alamogordo, for plaintiff-appellee.

OPINION

SOSA, Chief Justice.

A motion for rehearing was filed and granted in order to consider our previous opinion. After reconsideration this opinion is substituted for the opinion filed November 16, 1979.

Appellee, the City of Alamogordo, brought this suit against appellants, Walker Motor Co., Inc., Norm Arnold Chrysler-Plymouth, Sacramento Motor Co., Inc., Milne Auto Electric and Milne International, to collect occupation taxes allegedly due...

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