WING PAWN SHOP v. TAXATION & REV. DEPT.

No. 10555.

809 P.2d 649 (1991)

111 N.M. 735

WING PAWN SHOP, Appellant, v. TAXATION AND REVENUE DEPARTMENT FOR the STATE OF NEW MEXICO, Appellee.

Court of Appeals of New Mexico.

March 12, 1991.


Attorney(s) appearing for the Case

Daniel A. Sanchez, Campos & Sanchez, P.A., Santa Fe, for appellant.

Tom Udall, Atty. Gen., Deborah A. Moll, Sp. Asst. Atty. Gen., Taxation and Revenue Dept.; Santa Fe, for appellee.


OPINION

APODACA, Judge.

Wing Pawn Shop, a sole proprietorship owned by Michael Whalen (taxpayer), appeals from an order of the taxation and revenue department (department). The order denied taxpayer's protest of a gross receipts tax assessment of $11,460.11, plus penalty and interest. Four issues are raised on appeal: whether (1) there is substantial evidence to support the hearing officer's order; (2) taxpayer...

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