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Legal Opinion

State Ex Rel. State Tax Commission v. Garcia

New Mexico Supreme Court

Decided May 1, 1967No. 8033Published

1Opinion of the Court

427 P.2d 230 (1967)

77 N.M. 703

STATE of New Mexico ex rel. STATE TAX COMMISSION and Jesse D. Kornegay, Chief Tax Commissioner, Plaintiff-Appellant,

v.

Elmer N. GARCIA, Perry Wilkes and Alice G. Wilkes, his wife, Defendants-Appellees.

No. 8033.

Supreme Court of New Mexico.

May 1, 1967.

Boston E. Witt, Atty. Gen., Thomas O. Olson, Sp. Asst. Atty. Gen., Santa Fe, for appellant.

Harry O. Morris, Albuquerque, for appellees.

OPINION

MOISE, Justice.

The State appeals from summary judgments granted in favor of defendants in three cases wherein the State was seeking to set aside certain deeds issued by the State…

2Cases cited23 opinions

  1. United States v. Detroit Timber & Lumber Co.Supreme Court of the United States · 1906
  2. Wright-Blodgett Co. v. United StatesSupreme Court of the United States · 1915
  3. Waskey v. HammerSupreme Court of the United States · 1912
  4. Scudder v. HartNew Mexico Supreme Court · 1941
  5. Alamogordo Improvement Co. v. HennesseeNew Mexico Supreme Court · 1936

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