Legal Opinion
Quantum Corp. v. State Taxation & Revenue Department
New Mexico Court of Appeals
Decided February 19, 1998No. 17919PublishedCited by 33 opinions
1Opinion of the Court
OPINION
WECHSLER, Judge.
{1} Taxpayer, Quantum Corporation, and certain non-profit organizations are parties to “bingo lease” agreements under which the non-profit organizations use space in buildings leased and renovated by Taxpayer for bingo games. Taxpayer appeals a decision and order of the hearing officer of the New Mexico Taxation and Revenue Department (Department) assessing gross receipts taxes and interest on Taxpayer’s proceeds under these agreements. The hearing officer found that the agreements were licenses, not leases, and that the income was subject to gross receipts taxes under…
2Cases cited12 opinions
- Security Escrow Corp. v. State of Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- State Ex Rel. Quintana v. SchnedarNew Mexico Supreme Court · 1993
- Edens v. New Mexico Health & Social Services DepartmentNew Mexico Supreme Court · 1976
- Regan v. City of SeattleWashington Supreme Court · 1969
- Transamerica Leasing Corp. v. Bureau of RevenueNew Mexico Court of Appeals · 1969
7 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Jicarilla Apache Nation v. RodarteNew Mexico Supreme Court · 2004
- Martinez v. CornejoNew Mexico Court of Appeals · 2008
- TPL, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Supreme Court · 2002
- Tarin's, Inc. v. TinleyNew Mexico Court of Appeals · 1999
- International Ass'n of Firefighters v. City of CarlsbadNew Mexico Court of Appeals · 2009
28 more not listed; retrieve them via the Exa API.