New Mexico Supreme Court December 5, 1946, No. 4959. (Flaska v. State)

lead-opinion

CHARLES H. FOWLER, District Judge.

Flaska, the Bernalillo County Assessor, sued for a declaratory judgment to advise whether the New Mexico statute commonly called the “Soldier’s Tax Exemption Law” (Chapter 130, Laws of 1923, as amended, now Sections 76-111 to 76-117, NMSA 1941) authorizes allowance of the tax exemption to soldiers whose period of service was during World War II.