BLAZE CONST. CO. v. TAXATION & REVENUE

Nos. 21551, 22132.

884 P.2d 803 (1994)

118 N.M. 647

BLAZE CONSTRUCTION CO., INC., an Oregon corporation, Plaintiff-Respondent, v. TAXATION AND REVENUE DEPARTMENT OF the STATE OF NEW MEXICO, Defendant-Petitioner. ARCO MATERIALS, INC., Petitioner-Respondent, v. TAXATION AND REVENUE DEPARTMENT OF the STATE OF NEW MEXICO, Respondent-Petitioner.

Supreme Court of New Mexico.

October 18, 1994.


Attorney(s) appearing for the Case

Tom Udall, Atty. Gen., Frank D. Katz, Sp. Asst. Atty. Gen., Santa Fe, for petitioner in No. 21551.

Tucker Law Firm, Steven L. Tucker, Santa Fe, Margrave, Celmins & Verberg, P.C., Gary Verberg, Scottsdale, AZ, for respondent in No. 21551.

Tom Udall, Atty. Gen., Bruce J. Fort, Sp. Asst. Atty. Gen., Santa Fe, for petitioner in No. 22132.

Miller, Stratvert, Torgerson & Schlenker, P.A., Sharon P. Gross, Kendall O. Schlenker, Alice Tomlinson Lorenz, Albuquerque, for respondent in No. 22132.


OPINION

BACA, Chief Justice.

This proceeding arises from two consolidated cases decided in the Court of Appeals, Blaze Construction Co. v. New Mexico Taxation and Revenue Department, 117 N.M. 362, 871 P.2d 1368 (Ct.App.), cert. granted, 118 N.M. 178, 879 P.2d 1197 (1993), and a third case in the same Court, Arco Materials,

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