New Mexico Electric Service Co. v. Jones

OPINION

OMAN, Judge.

These are direct appeals by New Mexico Electric Service Co., hereinafter called “New Mexico,” and Southwestern Public Service Co., hereinafter called “Southwestern,” from orders of the Commissioner of the Bureau of Revenue, hereinafter called “Commissioner,” denying the claims of New Mexico and Southwestern for refunds of New Mexico income taxes paid under protest. The appeals were taken pursuant to § 72-13-39, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp.1969), (Laws 1966, ch. 30, § 3). The cases involve identical questions of law, and, therefore, have been consolidated for…