Moore v. O'Cheskey

OPINION

LOPEZ, Judge.

This case involves the appeal by taxpayers of an order and decision of the Commissioner of the Bureau of Revenue denying them a refund of income tax paid for the 1968 tax year. We affirm.

Taxpayers claim that § 72-15A-^t.l, N.M. S.A. 1953 (Repl.Vol. 10, Supp.1973) should be so construed as to exempt a portion of their retirement pay from state taxation, or in the alternative, should be striken as unconstitutional in that it unreasonably discriminates between civil service employees and military personnel. •

Section 72-15A-4.1, supra, reads in pertinent part as follows:

"Exempt…