{
  "id": 8841947,
  "name": "In the Matter of the FIRST NATIONAL BANK OF SANTA ROSA, NEW MEXICO, Appellee, v. STATE TAX COMMISSION, Appellant",
  "name_abbreviation": "First National Bank of Santa Rosa v. State Tax Commission",
  "decision_date": "1936-06-25",
  "docket_number": "No. 4143",
  "first_page": "325",
  "last_page": "325",
  "citations": [
    {
      "type": "official",
      "cite": "40 N.M. 325"
    },
    {
      "type": "parallel",
      "cite": "59 P.2d 670"
    }
  ],
  "court": {
    "name_abbreviation": "N.M.",
    "id": 8835,
    "name": "Supreme Court of New Mexico"
  },
  "jurisdiction": {
    "id": 52,
    "name_long": "New Mexico",
    "name": "N.M."
  },
  "cites_to": [
    {
      "cite": "40 N.M. 319",
      "category": "reporters:state",
      "reporter": "N.M.",
      "case_ids": [
        8841912
      ],
      "weight": 2,
      "opinion_index": 0,
      "case_paths": [
        "/nm/40/0319-01"
      ]
    }
  ],
  "analysis": {
    "cardinality": 110,
    "char_count": 1018,
    "ocr_confidence": 0.682,
    "pagerank": {
      "raw": 4.03580807328026e-08,
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    "sha256": "5c415092e7cffb97b860f2abfb2ba7edab72e1770e9470ec424ea9f50821dfca",
    "simhash": "1:0be11151da1c4d09",
    "word_count": 181
  },
  "last_updated": "2023-07-14T16:58:32.968106+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [
      "SADLER, C. J., and BICKLEY and BRICE,- JJ., concur.",
      "HUDSPETH, J., did not participate. ."
    ],
    "parties": [
      "In the Matter of the FIRST NATIONAL BANK OF SANTA ROSA, NEW MEXICO, Appellee, v. STATE TAX COMMISSION, Appellant."
    ],
    "opinions": [
      {
        "text": "ZINN, Justice.\nThis 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 thi's court 'was 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 ap-pellee in said case; the points of law involved being identical.\nFor 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\u2019s petition below and to enter judgment for appellant, and for costs.\nIt is so ordered.\nSADLER, C. J., and BICKLEY and BRICE,- JJ., concur.\nHUDSPETH, J., did not participate. .",
        "type": "majority",
        "author": "ZINN, Justice."
      }
    ],
    "attorneys": [
      "A. M. Fernandez, of Santa F\u00e9' for appellant.",
      "E. R. Wright, of Santa F\u00e9, for appel-lee."
    ],
    "corrections": "",
    "head_matter": "59 P.(2d) 670\nIn the Matter of the FIRST NATIONAL BANK OF SANTA ROSA, NEW MEXICO, Appellee, v. STATE TAX COMMISSION, Appellant.\nNo. 4143.\nSupreme Court of New Mexico.\nJune 25, 1936.\nA. M. Fernandez, of Santa F\u00e9' for appellant.\nE. R. Wright, of Santa F\u00e9, for appel-lee."
  },
  "file_name": "0325-01",
  "first_page_order": 349,
  "last_page_order": 349
}