No. 13379.

632 P.2d 729 (1981)

96 N.M. 494

CITY OF ALBUQUERQUE, Plaintiff-Appellant, v. CAUWELS & DAVIS, MANAGEMENT CO., INC., A New Mexico corporation, Hertzmark-Parnegg Realty, Inc., a New Mexico corporation, Winrock Village, Ltd., a limited partnership, Hannes H. Parneg, Sidney S. Hertzberg, Chris Inman, Inc., a New Mexico corporation, Chris Inman, Inc., d/b/a Brooktree Homes, and Chris Inman, individually, Defendants-Appellees.

Supreme Court of New Mexico.

August 13, 1981.

Attorney(s) appearing for the Case

Malcolm W. deVesty, Asst. City Atty., Albuquerque, for plaintiff-appellant.

Rodey, Dickason, Sloan, Akin & Robb, William C. Schaab, Albuquerque, for defendants-appellees.


FEDERICI, Justice.

Taxpayers (appellees) refused to pay gross receipts taxes levied by appellant, the City of Albuquerque (City) upon their income. The City brought suit in the district court to enforce the assessments. The district court entered summary judgment against the City, finding that the assessments violated a state statute and did not apply to these taxpayers in any event. The City appeals. We affirm.

Taxpayers are landlords of...

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