RODEY, DICKASON, ET AL. v. REVENUE DIV.

No. 17617.

759 P.2d 186 (1988)

107 N.M. 399

RODEY, DICKASON, SLOAN, AKIN & ROBB, P.A., Petitioner, v. REVENUE DIVISION OF THE DEPARTMENT OF TAXATION AND REVENUE OF the STATE of NEW MEXICO, Respondent.

Supreme Court of New Mexico.

August 10, 1988.


Attorney(s) appearing for the Case

Rodey, Dickason, Sloan, Akin & Robb, P.A., Richard C. Minzner, Paul D. Barber, James O. Browning, Albuquerque, for petitioner.

Hal Stratton, Atty. Gen., Frank D. Katz, Daniel Yohalem, Sp. Asst. Attys. Gen., Santa Fe, for respondent.


OPINION

STOWERS, Justice.

We granted certiorari in this case to determine whether the New Mexico gross receipts tax applies to legal services performed by a non-Indian law firm off a reservation on behalf of Indian Tribes for claims against the United States pursuant to the Indian Claims Commission Act of 1946, (the Act) 25 U.S.C. Sections 70 to -70v-3 (1976), as amended Pub.L. No. 95-69 § 29(a), 91 Stat. 273 (July 20, 1977).

The district court...

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