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Albuquerque National Bank v. Commissioner of Revenue
82 N.M. 232, 478 P.2d 560, 1970.NM.40033
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- 0,99 €
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- 0,99 €
Beschreibung des Verlags
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.