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HORN v. O'CHESKEY

No. 74-326 Civil.

378 F.Supp. 1280 (1974)

H. D. HORN, a general partner of the limited partnership of Nugent-Horn-Morris, Plaintiff, v. Fred O'CHESKEY, Commissioner of Revenue, State of New Mexico, et al., Defendants.

United States District Court, D. New Mexico.

July 16, 1974.

Attorney(s) appearing for the Case

Crouch, Parr & Herring (J. R. Crouch), Las Cruces, N. M., for plaintiff.

Jan E. Unna, Bureau of Revenue, Santa Fe, N. M., for defendants.

MEMORANDUM OPINION

BRATTON, District Judge.

This action contests the constitutionality of § 72-13-72 N.M.S.A. (1973 Supp.) of the Tax Administration Act authorizing "jeopardy assessments" and an administrative procedure for their collection. The complaint requests damages and a temporary restraining order enjoining the enforcement of § 72-13-72 and enjoining the defendants, Fred O'Cheskey, Commissioner...

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