{
  "id": 2771615,
  "name": "COMMISSIONER OF REVENUE, Petitioner, v. Claude B. EATON, Respondent",
  "name_abbreviation": "Commissioner of Revenue v. Eaton",
  "decision_date": "1972-09-26",
  "docket_number": "No. 9554",
  "first_page": "219",
  "last_page": "219",
  "citations": [
    {
      "type": "official",
      "cite": "84 N.M. 219"
    },
    {
      "type": "parallel",
      "cite": "501 P.2d 663"
    }
  ],
  "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": "84 N.M. 226",
      "category": "reporters:state",
      "reporter": "N.M.",
      "case_ids": [
        2768712
      ],
      "opinion_index": 0,
      "case_paths": [
        "/nm/84/0226-01"
      ]
    }
  ],
  "analysis": {
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    "ocr_confidence": 0.672,
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    "sha256": "205778f5978b439d7e4dbdd65d9a3b50559ff7dc8b979799737e0ad921e7aa67",
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  "last_updated": "2023-07-14T17:55:55.751115+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "COMMISSIONER OF REVENUE, Petitioner, v. Claude B. EATON, Respondent."
    ],
    "opinions": [
      {
        "text": "It is ordered that petition for writ of certiorari he and the same is hereby denied.\nIt is further ordered that the record in Court of Appeals Cause No. 886, 84 N.M. 226, SOI P.2d 670 be and the same is hereby returned to the Clerk of the Court of Appeals.",
        "type": "majority",
        "author": null
      }
    ],
    "attorneys": [],
    "corrections": "",
    "head_matter": "501 P.2d 663\nCOMMISSIONER OF REVENUE, Petitioner, v. Claude B. EATON, Respondent.\nNo. 9554.\nSupreme Court of New Mexico.\nSept. 26, 1972."
  },
  "file_name": "0219-01",
  "first_page_order": 375,
  "last_page_order": 375
}