Legal Opinion
Dona Ana Development Corp. v. Commissioner of Revenue
New Mexico Court of Appeals
Decided February 2, 1973No. 971PublishedCited by 7 opinions
1Opinion of the Court
OPINION
WOOD, Chief Judge.
The basic question is the applicability of the gross receipts and municipal tax to the construction and sale of residential property. A related question involves the hearing held in connection with the asserted tax liability and the form of the Decision and Order of the Commissioner of Revenue. We discuss seven items: (1) form of the Decision and Order; (2) applicability of a ruling; (3) asserted change of position on appeal; (4) valuation of land; (5) the deduction provided by § 72-16A-14(F), N.M.S.A.1953 (Int.Supp. 1966) being Laws 1966, ch. 47, § 14(F) (not changed…
2Cases cited12 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Sierra Blanca Sales Co., Inc. v. Newco Industries, Inc.New Mexico Court of Appeals · 1972
- Reed v. JonesNew Mexico Court of Appeals · 1970
- Southern Union Gas Co. v. New Mexico Public Service CommissionNew Mexico Supreme Court · 1971
- Westland Corporation v. Commissioner of RevenueNew Mexico Court of Appeals · 1971
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Cutter Flying Service, Inc. v. Property Tax DepartmentNew Mexico Court of Appeals · 1977
- American Automobile Ass'n v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Estate of Thompson v. O'CheskeyNew Mexico Court of Appeals · 1974
- Cutter Flying Service, Inc. v. Property Tax DepartmentNew Mexico Court of Appeals · 1977
2 more not listed; retrieve them via the Exa API.