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MURPHY v. TAXATION AND REVENUE DEPT.

No. 12537.

607 P.2d 592 (1980)

94 N.M. 54

Joseph D. MURPHY and Elaine M. Murphy, his wife, Petitioners, v. TAXATION AND REVENUE DEPARTMENT, State of New Mexico, formerly known as the Bureau of Revenue, Respondent.

Supreme Court of New Mexico.

February 4, 1980.

Attorney(s) appearing for the Case

Mitchell, Alley & Rubin, James B. Alley, Jr., Santa Fe, for petitioners.

Jeff Bingaman, Atty. Gen., Daniel H. Friedman, Sp. Asst. Atty. Gen., Santa Fe, for respondent.

OPINION

EASLEY, Justice.

The New Mexico Taxation and Revenue Department (Department) denied Murphy's claim of a credit against her New Mexico income tax which was levied on income earned in New Mexico but also taxed by her domicile, the District of Columbia (District). The Court of Appeals affirmed the Department's denial, as do we.

This is a case of first impression in our courts. The principles of comity and good interstate relations, as well as...

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