Legal Opinion

Pierce v. State Ex Rel. New Mexico Taxation & Revenue Department

New Mexico Supreme Court

Decided December 11, 1995No. 22264PublishedCited by 28 opinions

1Opinion of the Court

OPINION

BACA, Chief Justice.

1. This is an appeal from a summary judgment entered in favor of Appellee State of New Mexico, Department of Taxation and Revenue, dismissing a class action lawsuit filed on behalf of two classes of retirees. Class A Appellants are those persons who received a pension prior to January 1, 1990, under the Public Employees Retirement Act (PERA), NMSA 1978, §§ 10-11-1 to -141 (Repl.Pamp.1992 & Cum.Supp.1994), the Judicial Retirement Act (JRA), NMSA 1978, §§ 10-12B-1 to -17 (Repl.Pamp.1992 & Cum. Supp.1994), the Magistrate Retirement Act (MRA), NMSA 1978, §§ 10-12C-1 to…

2Cases cited57 opinions

  1. Mathews v. EldridgeSupreme Court of the United States · 1976
  2. Board of Regents of State Colleges v. RothSupreme Court of the United States · 1972
  3. Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
  4. Zinermon v. BurchSupreme Court of the United States · 1990
  5. United States Trust Co. of NY v. New JerseySupreme Court of the United States · 1977

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3Cited by28 opinions

  1. Beggs v. City of PortalesNew Mexico Supreme Court · 2009
  2. Hill v. Vanderbilt Capital Advisors, LLCDistrict Court, D. New Mexico · 2011
  3. Fernandez v. Espanola Public School DistrictNew Mexico Supreme Court · 2005
  4. Whittington v. STATE DEPT. OF PUBLIC SAFETYNew Mexico Court of Appeals · 2004
  5. NEW JERSEY EDUC. ASS'N v. StateNew Jersey Superior Court Appellate Division · 2010

23 more not listed; retrieve them via the Exa API.

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