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FIELD ENTERPRISES ED. v. COMMISSIONER OF REV.

No. 473.

474 P.2d 510 (1970)

82 N.M. 24

FIELD ENTERPRISES EDUCATIONAL Corporation, A Delaware Corporation, Appellant, v. COMMISSIONER OF REVENUE, State of New Mexico, Appellee.

Court of Appeals of New Mexico.

September 4, 1970.

Attorney(s) appearing for the Case

John A. Mitchell, Mitchell, Mitchell & Alley, Santa Fe, for appellant.

James A. Maloney, Atty. Gen., Richard J. Smith, Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

OMAN, Judge.

The taxpayer has appealed from the following portion of a Decision and Order of the Commissioner entered January 16, 1970:

"The protest as to the $5,102.20 portion of Assessment Number 89254 is hereby denied. This assessment is to be enforced insofar as it reflects amounts of tax due on finance service charges applied on unpaid balances due from sales to residents of the State of New Mexico. Under this assessment the compensating...

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