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FOX v. BUREAU OF REVENUE

No. 1514.

531 P.2d 1234 (1975)

87 N.M. 261

Mary Jo FOX, Appellant, v. BUREAU OF REVENUE of the State of New Mexico, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied January 24, 1975.

Certiorari Granted February 20, 1975.

Attorney(s) appearing for the Case

Paul L. Biderman, Albuquerque, Richard B. Collins, Window Rock, Ariz., for appellant.

David L. Norvell, Atty. Gen., Jan E. Unna, Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

HENDLEY, Judge.

Taxpayer is a member of the Commanche Tribe of Indians of Oklahoma and is not an enrolled member of the Navajo Tribe. At all times material hereto, she resided on and worked only on the Navajo Reservation in New Mexico. All income received by taxpayer for the years 1969 through 1972 was a result of employment on the Navajo Reservation in New Mexico. Taxpayer's husband is a non-Indian and it is conceded that his income is taxable....

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