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ALARID v. SECRETARY, DEPT. OF TAX. & REV.

No. 13887.

878 P.2d 341 (1994)

118 N.M. 23

Benjamin B. ALARID, et al., Plaintiffs-Appellees, v. SECRETARY OF the NEW MEXICO DEPARTMENT OF TAXATION AND REVENUE, Defendant-Appellant.

Court of Appeals of New Mexico.

Certiorari Denied July 19, 1994.

Attorney(s) appearing for the Case

Jerry Wertheim, Arturo L. Jaramillo, Jones, Snead, Wertheim, Rodriguez & Wentworth, P.A., Santa Fe, for plaintiffs-appellees.

Tom Udall, Atty. Gen., Frank D. Katz, Margaret B. Alcock, Sp. Asst. Attys. Gen., Dept. of Taxation and Revenue, Santa Fe, for defendant-appellant.

OPINION

FLORES, Judge.

This appeal deals with the validity of a state income tax on retirement benefits. The New Mexico Department of Taxation and Revenue (the Department), appeals from the order granting certain taxpayers (Plaintiffs) summary judgment and ordering the Department to refund the New Mexico state income tax which Plaintiffs paid on their retirement incomes. On appeal, the Department raises the following issues: (1) whether an income...

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