First National Bank v. Commissioner
New Mexico Court of Appeals
1Opinion of the Court
OPINION
OMAN, Judge.
This appeal has been taken by the First National Bank of Santa Fe, hereinafter called Bank, from a decision of the Commissioner of Revenue of the State of New Mexico, hereinafter called Commissioner, whereby the Commissioner denied the Bank’s claim for refund of gross receipts tax. The appeal is before this court pursuant to § 72-13-39, N.M.S.A.1953 (Repl.Vol. 10, pt. 2, Supp.1967), [N.M. Laws 1966, ch. 30, § 3].
The matter was presented to the Commissioner on stipulated facts. None of the findings of fact made by the Commissioner has been challenged. Two points for reversal…
Also in this document: Concurrence.
2Cases cited18 opinions
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
- Oklahoma Tax Commission v. Texas Co.Supreme Court of the United States · 1949
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3Cited by18 opinions
- Mutual Life Insurance v. City of Los AngelesCalifornia Supreme Court · 1990
- Blackwood & Nichols Co. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- Santa Fe Downs, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1973
- United States v. New MexicoCourt of Appeals for the Tenth Circuit · 1978
- First Nat. Bank of Santa Fe v. Commissioner of Rev.New Mexico Court of Appeals · 1969
13 more not listed; retrieve them via the Exa API.