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TIPPERARY CORP. v. NEW MEXICO BUR. OF REV.

No. 3442.

595 P.2d 1212 (1979)

93 N.M. 22

TIPPERARY CORPORATION, Appellant, v. NEW MEXICO BUREAU OF REVENUE, Appellee.

Court of Appeals of New Mexico.

Writ of Certiorari Denied May 1, 1979.

Attorney(s) appearing for the Case

James H. Bozarth, Hinkle, Cox, Eaton, Coffield & Hensley, Roswell, for appellant.

Jeff Bingaman, Atty. Gen., Santa Fe, Sarah Bennett, Sp. Asst. Atty. Gen., Sante Fe, for appellee.

OPINION

LOPEZ, Judge.

Pursuant to § 7-1-25, N.M.S.A. 1978 [formerly § 72-13-39, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp. 1975)], Taxpayer-appellant appeals a Decision and Order of Bureau-appellee's Commissioner affirming the Bureau's assessment of corporate income taxes on the sale of Taxpayer's Wyoming coal leases. The Bureau determined the proceeds from the sale to be business income under § 7-4-2 A, N.M.S.A. 1978 [formerly § 72-15A...

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