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TUNNELL v. STATE

No. 14664.

659 P.2d 898 (1983)

99 N.M. 446

Cody Ray TUNNELL, Petitioner, v. STATE of New Mexico, Respondent.

Supreme Court of New Mexico.

February 2, 1983.

Attorney(s) appearing for the Case

Jeff Bingaman, Atty. Gen., Anthony Tupler, Asst. Atty. Gen., Santa Fe, for respondent.

Michael Dickman, Appellate Defender Lynne Corr, Asst. Appellate Defender, Santa Fe, for petitioner.

OPINION

FEDERICI, Justice.

The Court of Appeals was asked to decide on interlocutory appeal the issue of whether the New Mexico gross receipts tax may be properly included within the value of an item of property alleged to have been shoplifted. This is a question of first impression in New Mexico.

The Court of Appeals, 659 P.2d 902, held that whether the New Mexico gross receipts tax should be included in the market...

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