Springer Corporation v. American Leasing Company

OPINION

WATSON, Justice.

This is an appeal from a declaratory judgment against Springer Corporation in an action it brought to determine its liability to reimburse American Leasing Corporation for taxes on rentals of personal property paid under § 72-16-4.5, N.M.S.A. 1953 Comp, (now repealed).

Either appellant Springer has not. complied with the requirements of our Rule 15(16) (b) and (c), § 21-2-1(15) (16) (b) and (c), N.M.S.A.1953 Comp., in that it has failed in its brief to makei.aily reference to a finding of fact of the trial court which is challenged, or else it did not intend to challenge…