Supreme Court of New Mexico
Decision Information
Los Lunas Consol. Sch. Dist. No. 1 v. Zbur - cited by 13 documents
New Mexico Bureau of Revenue v. Western Elec. Co. - cited by 61 documents
Twining Coop. Domestic Water & Sewer Ass'n v. Bureau of Revenue - cited by 40 documents
Decision Content
BUREAU OF REVENUE V. TWINING COOP. DOMESTIC WATER & SEWER ASS'N, 1976-NMSC-058, 89 N.M. 454, 553 P.2d 1261 (S. Ct. 1976)
BUREAU OF REVENUE, Petitioner,
vs.
TWINING COOPERATIVE DOMESTIC WATER AND SEWER ASSOCIATION,
Respondent.
No. 11098
SUPREME COURT OF NEW MEXICO
1976-NMSC-058, 89 N.M. 454, 553 P.2d 1261
September 23, 1976
Original Proceeding on Certiorari.
COUNSEL
Toney Anaya, Atty. Gen., Jan E. Unna, Sp. Asst. Atty. Gen., Santa Fe, for petitioner.
John A. Mitchell, Mitchell, Mitchell, Alley & Morrison, Santa Fe, for respondent.
JUDGES
OMAN, C.J., wrote the opinion. McMANUS, MONTOYA, SOSA. and EASLEY, JJ., concur.
OPINION
OMAN, Chief Justice.
{1} A writ of certiorari was issued in this cause to the New Mexico Court of Appeals. The sole issue to be considered by us is the propriety of an award of cost to Twining. The costs were those incurred by Twining in having a sufficient number of transcripts of a hearing before the Commissioner of Revenue prepared for the prosecution of an appeal to the Court of Appeals from an order of the Commissioner. Twining was successful in its appeal. Twining Cooperative Assn. v. Bureau of Revenue, 89 N.M. 345, 552 P.2d 476 (Ct. App.), cert. denied, 90 N.M. 7, 558 P.2d 619 (1976).
{2} Subsequently, on July 16, the Court of Appeals issued its mandate awarding costs to Twining, and on September 1, taxed against the Bureau the costs of preparing the transcripts. The writ was issued to review this assessment of transcript costs. This precise question was recently decided in New Mexico Bureau of Revenue v. Western Electric Company, 89 N.M. 468, 553 P.2d 1275 (1976). In that case we held these costs could not be properly assessed against the Bureau. Thus, the action of the Court of Appeals in the present case should be reversed.
{3} IT IS SO ORDERED.
McMANUS, MONTOYA, SOSA, and EASLEY, JJ., concur.