CONTINENTAL INN v. TAXATION & REV. DEPT.

No. 12658.

829 P.2d 946 (1992)

113 N.M. 588

CONTINENTAL INN OF ALBUQUERQUE, INC., Petitioner-Appellant, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Respondent-Appellee.

Court of Appeals of New Mexico.

March 17, 1992.


Attorney(s) appearing for the Case

Mary E. McDonald, Perry E. Bendicksen, III, Sutin, Thayer & Browne, P.C., Santa Fe, for petitioner-appellant.

Tom Udall, Atty. Gen., Carolyn A. Wolf, Sp. Asst. Atty. Gen., Frank D. Katz, Sp. Asst. Atty. Gen., Santa Fe, for respondent-appellee.


OPINION

FLORES, Judge.

Continental Inn of Albuquerque, Inc. (taxpayer) appeals from the decision and order of the New Mexico Taxation and Revenue Department (Department), pursuant to NMSA 1978, § 7-1-25 (Repl.Pamp.1990). The Department's decision and order, in material part, upheld the assessment of compensating tax on the value of construction materials and services purchased by taxpayer from various contractors and materialmen (subcontractors). Taxpayer...

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