Torridge Corporation v. COMMR. OF REVENUE

OPINION

HENDLEY, Judge.

This is an appeal from the Commissioner’s Decision and Order assessing emergency school tax, gross receipts tax, compensating tax, municipal tax, penalty and interest against Torridge Corporation, d/b/a El Camino Restaurant and Lounge (Torridge) for the reporting period January 1, 1966 to March 31, 1971 and emergency school tax, gross receipts tax, municipal tax, penalty and interest against El Camino Motel, Inc. (El Camino) for the reporting period January 1, 1966 to March 31, 1971.

We affirm in part and reverse in part.

Torridge is a New Mexico corporation which operates…