Legal Opinion
Hunt v. O'Cheskey
New Mexico Court of Appeals
Decided February 9, 1973No. 931PublishedCited by 5 opinions
1Opinion of the Court
ORDER
This appeal questions the authority of New exico to tax income and gross receipts of Indians residing on a reservation when the income and gross receipts involved are derived solely from activities within the reservation. All Judges of the panel are of the opinion that New Mexico may not tax gross receipts under’ the above circumstances. A majority are of the opinion that New Mexico may not tax income under the above circumstances. The Judges’ opinions are attached.
Accordingly, the Commissioner’s Decision and Order applying these taxes to the Hunts’ income and gross receipts is reversed.
I…
2Cases cited21 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- Williams v. LeeSupreme Court of the United States · 1959
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Organized Village of Kake v. EganSupreme Court of the United States · 1962
16 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Eastern Navajo Industries, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1976
- Bien Mur Indian Market Center, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- O'Cheskey v. HuntNew Mexico Supreme Court · 1973
- Eastern Navajo Industries, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1976
- Eastern Navajo Industries, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1976