{
  "id": 2825353,
  "name": "ESTATE of Sterling THOMPSON, Deceased, No. 4059, Eddy County, Appellant, v. Fred L. O'CHESKEY, Commissioner of Revenue, Appellee",
  "name_abbreviation": "Estate of Thompson v. O'Cheskey",
  "decision_date": "1974-08-07",
  "docket_number": "No. 1268",
  "first_page": "534",
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  "last_updated": "2023-07-14T22:44:27.328252+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
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  "casebody": {
    "judges": [
      "HERNANDEZ and LOPEZ, JJ., concur."
    ],
    "parties": [
      "ESTATE of Sterling THOMPSON, Deceased, No. 4059, Eddy County, Appellant, v. Fred L. O\u2019CHESKEY, Commissioner of Revenue, Appellee."
    ],
    "opinions": [
      {
        "text": "OPINION\nHENDLEY, Judge.\nFrom the decision of the Commissioner of Revenue, on stipulated facts, the taxpayer appeals. Section 72-13-39, N.M.S. A. 1953 (Repl.Vol.1961, pt. 2, Supp.1973). The sole question on appeal is the interpretation of \u00a7 31-16-2, N.M.S.A.1953 (Supp. 1971) (Repealed by Laws of New Mexico 1973, ch. 345, \u00a7 17) which states:\n\u201c . . .A. All estates which pass by will, inheritance or by other statutes to, or for the use of:\n\u201c(1) the spouse, parent or parents lineal descendants, legally adopted child, lineal descendants of any legally adopted child, the wife or widow of a son, whethetr the son was born in wedlock or adopted, the husband of a daughter, whether the son was born in wedlock or lock or adopted, or the brother or sister of the deceased person are liable to, and there is imposed thereon, a tax of one per cent [1%] of their value for the use of the state; and\n\u201c(2) other kindred, . . . are liable to, and there is imposed thereon, a tax of five per cent [5%] of their value for the use of the state.\u201d (Emphasis added)\nThe taxpayer contends the underlined words above should read \u201c. . . parent or parents\u2019 lineal descendants . . . ,\u201d with an apostrophe after \u201cparents,\u201d while the Bureau contends that it should read \u201c. . . parent or parents, lineal descendants . . . ,\u201d with a comma after \u201cparents.\u201d If we accept taxpayer\u2019s reading the shares of decedent\u2019s niece and nephews, as the lineal descendants of decedent\u2019s parents, are taxed at one per cent. If we accept the Bureau\u2019s reading the niece\u2019s and nephews\u2019 shares are taxed at five per cent as the shares of \u201cother kindred,\u201d since they would not be lineal descendants of the decedent. We accept the Bureau\u2019s reading and affirm.\nFor this statute to make grammatical sense, either the taxpayer\u2019s apostrophe or the Bureau\u2019s comma must be added. Either addition is possible. Some addition is essential. We cannot agree with appellant that the statute is unambiguous. We must, therefore, resort to rules of construction. State v. Trujillo, 85 N.M. 208, 510 P.2d 1079 (Ct.App.1973).\nWe read the statute without favor to either the taxpayer or the state. Our goal is solely to determine legislative intent. Besser Company v. Bureau of Revenue, 74 N. M. 377, 394 P.2d 141 (1964); Chavez v. Commissioner of Revenue, 82 N.M. 97, 476 P.2d 67 (Ct.App.1970).\nSection 31-16-1, N.M.S.A.1953 (Supp. 1971) (Repealed by Laws of New Mexico 1973, ch. 345, \u00a7 17), came from the same legislative session as \u00a7 31-16-2, supra. It, like \u00a7 31-16-2, supra, grants favorable tax status to the portion of estates going to a certain class of persons. The legislature enumerated that class of persons identically in both statutes, except for the inclusion of the comma between \u201cparents\u201d and \u201clineal\u201d in \u00a7 31-16-1, supra, and the deletion of that comma in \u00a7 31-16-2, supra.\nReading those two statutes in pari materia (See Albuquerque Nat. Bank v. Commissioner of Revenue, 82 N.M. 232, 478 P. 2d 560 (Ct.App.1970)), we find that the legislature intended to place the comma in \u00a7 31-16-2, supra, to achieve the purpose of granting favorable treatment to similar classes. State v. Trujillo, supra. The absence of that comma is a manifest grammatical error which we hereby correct. New Mexico Glycerin Co. v. Gallegos, 48 N.M. 65, 145 P.2d 995 (1944); City of Roswell V. Hall, 45 N.M. 116, 112 P.2d 505 (1941). \u2019 '\nAppellant further argues that since the law has been repealed and changed (see Laws 1973, ch. 345) that the question is now moot or at least inequitable. This argument is without merit. Appellant was bound by the law in effect at the time of decedent\u2019s death. Compare Dona Ana Develop. Corp. v. Commissioner of Revenue, 84 N.M. 641, 506 P.2d 798 (Ct.App.1973).\nThe decision and order of the Commissioner is affirmed.\nIt is so ordered.\nHERNANDEZ and LOPEZ, JJ., concur.",
        "type": "majority",
        "author": "HENDLEY, Judge."
      }
    ],
    "attorneys": [
      "James L. Dow, Dow & Feezer, Carlsbad, for appellant.",
      "David L. Norvell, Atty. Gen., Santa Fe, Bureau of Revenue, Susan P. Graber, Asst. Atty. Gen., for appellee."
    ],
    "corrections": "",
    "head_matter": "525 P.2d 894\nESTATE of Sterling THOMPSON, Deceased, No. 4059, Eddy County, Appellant, v. Fred L. O\u2019CHESKEY, Commissioner of Revenue, Appellee.\nNo. 1268.\nCourt of Appeals of New Mexico.\nAug. 7, 1974.\nJames L. Dow, Dow & Feezer, Carlsbad, for appellant.\nDavid L. Norvell, Atty. Gen., Santa Fe, Bureau of Revenue, Susan P. Graber, Asst. Atty. Gen., for appellee."
  },
  "file_name": "0534-01",
  "first_page_order": 564,
  "last_page_order": 565
}