Cardinal Fence Co. v. Commissioner of the Bureau of Revenue

I dissent from that portion of the majority opinion which subjects Cardinal Fence to taxation.

The Gross Receipts and Compensating Tax Act (§§ 72-16A-1 to 72-16A-19, N. M.S.A.1953 [Repl.Vol. 10, pt. 2, Supp. 1971]), with repeals and amendments thereof, is a rigmarole which defies explanation or interpretation. Neither the Commissioner, the attorneys, or the courts of review understand the words, phrases, definitions and complexities involved. Reed v. Jones, 81 N.M. 481, 468 P.2d 882 (Ct.App.1970); Church of the Holy Faith v. State Tax Commission, 39 N.M. 403, 48 P.2d 777 (1935).

Most of the…