Court of Appeals for the Tenth Circuit August 7, 1978, 76-1888 (United States v. State Of New Mexico)

581 F.2d 803 25 Cont.Cas.Fed. (CCH) 82,544 UNITED STATES of America, Plaintiff-Appellant and Cross-Appellee, v. STATE OF NEW MEXICO, Bureau of Revenue of the State of New Mexico, and Fred L. O'Cheskey, as Commissioner of Revenue of and for the State of New Mexico and his successors in office, Defendants-Appellees and Cross-Appellants. Nos. 76-1888, 76-1889.