ALBUQUERQUE MOV. & STOR. CO. v. COMM. OF REV.

No. 461.

475 P.2d 45 (1970)

ALBUQUERQUE MOVING AND STORAGE COMPANY, Inc., Appellant, v. COMMISSIONER OF REVENUE, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied September 14, 1970.

Certiorari Denied October 15, 1970.


Attorney(s) appearing for the Case

Malcolm W. deVesty, Franks & deVesty, Irwin S. Moise, Sutin, Thayer & Browne, Albuquerque (on rehearing), for appellant.

James A. Maloney, Atty. Gen., Santa Fe, John C. Cook, Special Asst. Atty. Gen., for appellee.


OPINION

SPIESS, Chief Judge.

This is an appeal from a decision and order of the Commissioner of Revenue imposing a gross receipts tax upon receipts derived by the Taxpayer, Albuquerque Moving and Storage Company, Inc., from certain services rendered by it during the year 1968. Ch. 47, [1966] Laws of N.M. p. 184 (repealed 1969), is applicable to these transactions. The facts are stipulated. Taxpayer is a New Mexico corporation having its place of business...

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