427 P.2d 230 STATE OF NEW MEXICO EX REL. STATE TAX COMMISSION AND JESSE D. KORNEGAY, CHIEF TAX COMMISSIONER, PLAINTIFF-APPELLANT, v. ELMER N. GARCIA, PERRY WILKES AND ALICE G. WILKES, HIS WIFE, DEFENDANTS-APPELLEES. No. 8033.Supreme Court of New Mexico. May 1, 1967. Appeal from the District Court, Bernalillo County, Paul F. Larrazolo, D.J. Page 704 […]