Eaton v. Bureau of Revenue

OPINION

COWAN, Judge.

From an adverse decision of the Commissioner of the Bureau of Revenue (Commissioner) holding him liable for gross receipts and compensating tax, Claude B. Eaton appeals directly to this court. Section 72-13-39, N.M.S.A.1953 (Repl. Vol. 10, pt. 2, Supp.1971).

We reverse.

The question is whether Eaton, during the period covered by the tax assessment, was an independent contractor and therefore liable for the tax, or an employee and exempt therefrom.

Wages, salaries, commissions and other forms of payment for personal services received by an employee are specifically exempted…