UNITED STATES v. STATE OF N. M.

No. 79-1632.

642 F.2d 397 (1981)

UNITED STATES of America, Appellee, v. STATE OF NEW MEXICO; Department of Taxation and Revenue of the State of New Mexico; and Fred Muniz, as Secretary of the Department of Taxation and Revenue for the State of New Mexico, and his successors in office, Appellants.

United States Court of Appeals, Tenth Circuit.

Decided March 6, 1981.


Attorney(s) appearing for the Case

John A. Dudeck, Jr., Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Ann Belanger Durney, Attys., Dept. of Justice, Washington, D.C., R. E. Thompson, U. S. Atty. and Ruth C. Streeter, Asst. U. S. Atty., Albuquerque, N.M., with him on brief), for appellee.

Jan Unna, Santa Fe, N.M. (Jeff Bingaman, Atty. Gen. of New Mexico, Santa Fe, N.M., with him on briefs), for appellants.

Before McWILLIAMS, BREITENSTEIN and McKAY, Circuit Judges.


BREITENSTEIN, Circuit Judge.

In this tax dispute between the United States and the State of New Mexico the only question is whether New Mexico is entitled to a jury trial. The New Mexico tax was assessed against, and originally paid by, a private contractor. The tax was passed on to, and ultimately paid by, the United States. The trial court denied the jury request, and after a trial to the court gave judgment for the United States, and against New Mexico, for over...

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