Ealey v. Bureau of Revenue

OPINION

HERNANDEZ, Judge.

This case represents an appeal from the order of the Commissioner of the Bureau of Revenue, pursuant to § 72-13-39, N.M. S.A.1953 (Supp.1973). This appeal followed a formal hearing held on March 14, 1975, at which time appellant-taxpayer challenged the Bureau’s denial of her request for a refund of gross receipts taxes paid to the State of New Mexico.

The taxpayer operates a telegraph office in Farmington, New Mexico as agent for Western Union. Her duties under the contract with Western Union include the acceptance and transmission of telegraph messages, the destination…