Supreme Court of New Mexico
Decision Information
First Nat'l Bank v. State Tax Comm'n - cited by 3 documents
First State Bank v. State Tax Comm'n - cited by 47 documents
Decision Content
FIRST NAT'L BANK V. STATE TAX COMM'N, 1936-NMSC-041, 40 N.M. 324, 59 P.2d 670 (S. Ct. 1936)
In the Matter of the FIRST NATIONAL BANK
OF TUCUMCARI, NEW
MEXICO, Appellee,
vs.
STATE TAX COMMISSION, Appellant
No. 4142
SUPREME COURT OF NEW MEXICO
1936-NMSC-041, 40 N.M. 324, 59 P.2d 670
June 25, 1936
Appeal from District Court, Quay County; Otero, Judge.
COUNSEL
A. M. Fernandez, of Santa Fe, for appellant.
E. R. Wright, of Santa Fe, for appellee.
JUDGES
Zinn, Justice. Sadler, C. J., and Bickley and Brice, JJ., concur. Hudspeth, J., did not participate.
OPINION
{*324} {1} This is a companion case to No. 4141, First State Bank of Mountainair v. State Tax Commission, 40 N.M. 319, 59 P.2d 667, in which an opinion of this court was {*325} handed down today. The only difference between this case and No. 4141, is in the amounts going to make up the capital structure of appellee here and appellee in said case. The points of law involved being identical.
{2} For the reasons set forth in said cause No. 4141, the judgment of the district court herein will be reversed, the cause to be remanded, with instructions to dismiss the appellee's petition below and to enter judgment for appellant, and for costs.
{3} It is so ordered.