Pp. 147-159. 83 N.M. 158, 489 P.2d 666, affirmed in part and reversed in part. WHITE, J., delivered the opinion of the Court, in which BURGER, C.J., and MARSHALL, BLACKMUN, POWELL, and REHNQUIST, JJ., joined.

Ordered that petition for writ of certiorari be and the same is hereby denied. Further ordered that the record in Court of Appeals Cause No. 653, 83 N.M. 158, 489 P.2d 666, be and the same is hereby returned to the Clerk of the Court of Appeals.

Taxpayer cannot direct us to any instance in American Indian history where a private business corporation controlled by Indians evolved into an entity which it calls "Indianness". For incorporated pueblos and federal Indian chartered corporations, see Mescalero Apache Tribe v. Jones, 83 N.M. 158, 489 P.2d 666 (Ct.App. 1971) (Sutin, J., concurring opinion), rev'd in part, 411 U.S. 145, 93 S.Ct. 1267, 36 L.Ed.2d 114 (1973). The gross receipts tax assessed on the Mescalero Apache Tribe was affirmed.