{
  "id": 2837547,
  "name": "MESCALERO APACHE TRIBE, Appellant, v. The BUREAU OF REVENUE of the State of New Mexico, Appellee",
  "name_abbreviation": "Mescalero Apache Tribe v. Bureau of Revenue",
  "decision_date": "1975-11-04",
  "docket_number": "No. 2124",
  "first_page": "525",
  "last_page": "526",
  "citations": [
    {
      "type": "official",
      "cite": "88 N.M. 525"
    },
    {
      "type": "parallel",
      "cite": "543 P.2d 493"
    }
  ],
  "court": {
    "name_abbreviation": "N.M. Ct. App.",
    "id": 9025,
    "name": "Court of Appeals of New Mexico"
  },
  "jurisdiction": {
    "id": 52,
    "name_long": "New Mexico",
    "name": "N.M."
  },
  "cites_to": [],
  "analysis": {
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    "char_count": 2250,
    "ocr_confidence": 0.811,
    "pagerank": {
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    "sha256": "792ee06c3bb53168175b85d237ad6c05072ee564c238d80c0f6daf5c70df42a6",
    "simhash": "1:3a5cf172d0edd4f0",
    "word_count": 356
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  "last_updated": "2023-07-14T21:34:46.516747+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [
      "SUTIN and LOPEZ, J., concur."
    ],
    "parties": [
      "MESCALERO APACHE TRIBE, Appellant, v. The BUREAU OF REVENUE of the State of New Mexico, Appellee."
    ],
    "opinions": [
      {
        "text": "OPINION\nWOOD, Chief Judge.\nMescalero (Mescalero Apache Tribe) contracted with Burn (Burn Construction Company) for Burn to construct certain improvements in connection with the construction of a motel. The place of performance of the contract was within the Mescalero Indian Reservation. The Bureau of Revenue assessed gross receipts tax on the receipts of Burn under the contract with Mescalero. Burn protested. That protest has not been heard nor decided by the Commissioner. Mescalero sought to intervene in connection with the protest of Burn. Intervention was sought on the basis that any tax liability of Burn would eventually be paid by Mescalero because of indemnity provisions in the contract between Mescalero and Burn. The Commissioner denied Mescalero\u2019s motion to intervene. Mescalero has appealed to this Court. Statutory citations are to Repl.Vol. 10, pt. 2, Supp.1973.\nDirect appeals may be brought to this Court by a \u201cprotestant or claimant dissatisfied with the action and order of the commissioner after a hearing . . . .\u201d Section 72-13-39, N.M.S.A. 1953.\n\u201cClaimant\u201d refers to one seeking a refund of taxes paid. Sections 72-13-36 and 72-13-40, N.M.S.A.1953. The taxes have not been paid in this case. Mescalero is not a claimant.\nSection 72-13-38, N.M.S.A.1953 provides that a taxpayer may dispute an assessment by filing a protest. Section 72-13-15(0), N.M.S.A.1953 defines \u201ctaxpayer\u201d as a person liable for payment of a tax or a person to whom an assessment has been made. Under this record, Mescalero\u2019s involvement in Burn\u2019s taxes is under a contract of indemnity. The taxes have been assessed to Burn and Burn is liable for any taxes due. Mescalero is not a protestant.\nBecause Mescalero is neither a claimant nor protestant, this Court has no jurisdiction over Mescalero\u2019s appeal.\nThe appeal is dismissed.\nIt is so ordered.\nSUTIN and LOPEZ, J., concur.",
        "type": "majority",
        "author": "WOOD, Chief Judge."
      }
    ],
    "attorneys": [
      "Norman D. Bloom, Jr., Fettinger & Bloom, Alamogordo, for appellant.",
      "Toney Anaya, Atty. Gen., Richard M. Kopel, Bureau of Revenue, Asst. Atty. Gen., Santa Fe, for appellee."
    ],
    "corrections": "",
    "head_matter": "543 P.2d 493\nMESCALERO APACHE TRIBE, Appellant, v. The BUREAU OF REVENUE of the State of New Mexico, Appellee.\nNo. 2124.\nCourt of Appeals of New Mexico.\nNov. 4, 1975.\nCertiorari Granted Dec. 12, 1975.\nNorman D. Bloom, Jr., Fettinger & Bloom, Alamogordo, for appellant.\nToney Anaya, Atty. Gen., Richard M. Kopel, Bureau of Revenue, Asst. Atty. Gen., Santa Fe, for appellee."
  },
  "file_name": "0525-01",
  "first_page_order": 555,
  "last_page_order": 556
}