Mears v. Bureau of Revenue

531 P.2d 1213 (1975)

87 N.M. 240

T.E. MEARS, d/b/a Mears & Mears, Appellant,

v.

BUREAU OF REVENUE, Appellee.

No. 1426.

Court of Appeals of New Mexico.

January 8, 1975.

Rehearing Denied January 30, 1975.

T.E. Mears, Portales, for appellant.

David L. Norvell, Atty. Gen., Santa Fe, Keith A. Maxwell, Linda E. Wingfield, Bureau of Revenue Asst. Attys. Gen., for appellee.

OPINION

SUTIN, Judge.

This is an administrative appeal by taxpayer Mears from a Decision and Order of the Commissioner of Revenue. The Commissioner included in gross receipts monies received by taxpayer as attorney for his father's estate,…