Albuquerque National Bank v. Commissioner of Revenue - New Mexico Court of Appeals

Albuquerque National Bank v. Commissioner of Revenue

By New Mexico Court of Appeals

  • Release Date - Published: 1970-12-03
  • Book Genre: Law
  • Author: New Mexico Court of Appeals
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Albuquerque National Bank v. Commissioner of Revenue New Mexico Court of Appeals read online review & book description:

N.M. Laws 1968 (S.S.), ch. 2, authorized a county income surtax on "individual" residents. It is hereinafter referred to as the surtax statute. The issue is whether "individual" includes a trustee under a trust indenture.

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