Legal Opinion
Leaco Rural Telephone Cooperative, Inc. v. Bureau of Revenue
New Mexico Court of Appeals
Decided August 13, 1974No. 1352PublishedCited by 14 opinions
1Opinion of the Court
OPINION
WOOD, Chief Judge.
After an audit, the Bureau of Revenue issued its assessment for gross receipts tax, penalty and interest for the period January 1, 1969, through February 29, 1972. Leaco (Leaco Rural Telephone Cooperative, Inc.) protested. After a hearing which resulted in a partial abatement, the protest was denied. Leaco appeals the decision of the Commissioner of Revenue directly to this Court. Four issues are presented. The third and fourth issues — procedure at the hearing and asserted vagueness of the assessment after the abatement — need not be answered because the first two…
2Cases cited10 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Rivera v. City of FresnoCalifornia Supreme Court · 1971
- Evco v. JonesNew Mexico Court of Appeals · 1970
- Michael J. Maloof & Co. v. Bureau of RevenueNew Mexico Supreme Court · 1969
- Southern Telephone Co. v. KingSupreme Court of Arkansas · 1912
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Arco Materials, Inc. v. STATE, TRDNew Mexico Court of Appeals · 1994
- Co-Con, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1974
- State Ex Rel. New Mexico State Highway Department v. SilvaNew Mexico Court of Appeals · 1982
- Proficient Food Co. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- GTE Southwest Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1992
9 more not listed; retrieve them via the Exa API.