American Dairy Queen Corp. v. Taxation & Revenue Department
New Mexico Court of Appeals
1Opinion of the Court
OPINION
SUTIN, Judge.
Taxpayer appeals a Decision and Order of the Director, Revenue Division, which imposed payment of gross receipts taxes based upon fees received from the lease of territorial franchises employed in New Mexico. We affirm.
The issue is whether the franchise fees paid by New Mexico territorial franchisees to Taxpayer are subject to the New Mexico Gross Receipts Tax Act.
International Dairy Queen, Inc. (IDQ) and Taxpayer are Delaware Corporations. Taxpayer is a wholly owned subsidiary of IDQ. IDQ and its subsidiaries are engaged in the business of developing, licensing,…
Also in this document: Concurrence.
2Cases cited7 opinions
- Michael J. Maloof & Co. v. Bureau of RevenueNew Mexico Supreme Court · 1969
- Rust Tractor Co. v. Bureau of RevenueNew Mexico Court of Appeals · 1970
- AAMCO Transmissions, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1979
- Halliburton Co. v. Property Appraisal DepartmentNew Mexico Court of Appeals · 1975
- Baskin-Robbins Ice Cream Co. v. Revenue DivisionNew Mexico Court of Appeals · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Neff v. American Dairy Queen Corp.Court of Appeals for the Fifth Circuit · 1995
- Geoffrey, Inc. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1993
- Comptroller of the Treasury v. SYL, Inc.Court of Appeals of Maryland · 2003
- Kmart Corp. v. Taxation & Revenue DepartmentNew Mexico Supreme Court · 2005
- Kmart Properties, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
2 more not listed; retrieve them via the Exa API.