First National Bank of Santa Fe v. Commissioner of Revenue

This appeal has been taken by the First National Bank of Santa Fe, hereinafter called Bank, from a decision of the Commissioner of Revenue of the State of New Mexico, hereinafter called Commissioner, whereby the Commissioner denied the Banks claim for refund of gross receipts tax. The appeal is before this court pursuant to ? 72-13-39, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp. 1967), [N.M. Laws 1966, ch. 30, ? 3].