Legal Opinion
Besser Company v. Bureau of Revenue
New Mexico Supreme Court
Decided July 20, 1964No. 7425PublishedCited by 23 opinions
1Opinion of the Court
MOISE, Justice.
Plaintiff-appellant, having paid taxes claimed by defendant-appellee under New Mexico Emergency School Tax Act- (§§ ■72-16-1 to 72-16-47, N.M.S.A.1953), under-protest, brought this action to recover the-amounts paid.
The parties stipulated as follows:
“1. That Plaintiff is a corporation organized under the laws of the State of Michigan with its principal place of business situate at Alpena, Michigan;
“2. That Plaintiff-Corporation is-qualified as a foreign corporation to do business in the State of New Mexico under the statutes and rules of the New Mexico State Corporation…
2Cases cited44 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Curry v. McCanlessSupreme Court of the United States · 1939
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
39 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Geoffrey, Inc. v. South Carolina Tax CommissionSupreme Court of South Carolina · 1993
- Bell Telephone Laboratories, Inc. v. Bureau of RevenueNew Mexico Supreme Court · 1967
- State v. SheetsNew Mexico Court of Appeals · 1980
- Evco v. JonesNew Mexico Court of Appeals · 1970
- Westland Corporation v. Commissioner of RevenueNew Mexico Court of Appeals · 1971
18 more not listed; retrieve them via the Exa API.