Dillard v. New Mexico State Tax Commission

(dissenting in part),.

The opinion in this case heretofore filed by me is hereby withdrawn and the opinion-to follow filed in lieu thereof.

From so much of the prevailing opinion as holds the veteran’s exemption cannot be claimed out of community property as a whole, I dissent. The community estate as known and recognized in this state is sui generis. It is neither an estate in co-tenancy, nor yet one in joint tenancy, although in the right of survivorship obtaining in the husband, it takes on a characteristic of the latter. In re Chavez’s Estate, 34 N.M. 258, 280 P. 241, 69 A.L.R. 769. The…