HUNT V. O'CHESKEY, 1973-NMCA-026, 85 N.M. 381, 512 P.2d 954 (Ct. App. 1973)
EMMETT K. HUNT and MARY E. HUNT, his
wife Appellants
vs.
FRED L. O'CHESKEY, COMMISSIONER OF THE BUREAU OF REVENUE
OF
THE STATE OF NEW MEXICO and THE BUREAU OF REVENUE OF
THE STATE OF NEW MEXICO, Appellees
No. 931
COURT OF APPEALS OF NEW MEXICO
1973-NMCA-026, 85 N.M. 381, 512 P.2d 954
February 09, 1973
Administrative Appeal
Motion for Rehearing Denied March 5, 1973
COUNSEL
PHILIP R. ASHBY, Albuquerque, New Mexico, Attorney for Appellants.
L. LAMAR PARRISH, USSERY, BURCIAGA & PARRISH; VICTOR R. ORTEGA, U.S. Attorney, JAMES B. GRANT, Ass't. U.S. Attorney; Albuquerque, New Mexico, KENT FRIZZELL, Ass't Attorney General of the U.S., GEORGE R. HYDE, DIRK D. SNEL, Dept. of Justice, Washington, D.C., amicus curiae.
DAVID L. NORVELL, Attorney General, JOHN C. COOK, CURTIS W. SCHWARTZ, Bureau of Revenue, Assistant Attorneys General, Santa Fe, New Mexico, Attorneys for Appellees.
JUDGES
WOOD; HENDLEY; HERNANDEZ
OPINION
ORDER
{1} This appeal questions the authority of New Mexico to tax income and gross receipts of Indians residing on a reservation when the income and gross receipts involved are derived solely from activities within the reservation. All Judges of the panel are of the opinion that New Mexico may not tax gross receipts under the above circumstances. A majority are of the opinion that New Mexico may not tax income under the above circumstances. The Judges' opinions are attached.
{2} Accordingly, the Commissioner's Decision and Order applying these taxes to the Hunts' income and gross receipts is reversed.
{3} IT IS SO ORDERED.
/s/ JOE W. WOOD Chief Judge