Miller v. Bureau of Revenue

I concur in the result.

Taxpayer was engaged in using trucks owned by the taxpayer to haul a variety of construction materials for certain prime contractors who entered into construction contracts with the New Mexico Highway Department to build highways in New Mexico.

The Commissioner made extensive findings which accurately stated the facts. Based upon G.R. Regulation 3(C)-1 — , his decision was correct. By petition for certiorari to the Supreme Court, his decision will be sustained and this opinion will not be published. Nevertheless, I desire to express my views to be preserved for future…