American Automobile Ass'n v. Bureau of Revenue

OPINION

McMANUS, Chief Justice.

This matter is before the court for the second time, this time being pursuant to a writ issued to the Court of Appeals of the State of New Mexico on July 2, 1975.

By majority of this court in the first cause we reversed the Court of Appeals on the basis that the American Automobile Association, Inc. (A.A.A.) was a non-profit organization, contrary to the opinion of the Court of Appeals. American Automobile Ass’n, Inc, v. Bureau of Revenue, 87 N.M. 330, 533 P.2d 103 (1975).

In that case, we concluded as follows: “The decision of the Court of Appeals is reversed,…