Legal Opinion
Grogan v. New Mexico Taxation & Revenue Department
New Mexico Court of Appeals
Decided December 11, 2002No. 22,552PublishedCited by 10 opinions
1Opinion of the Court
OPINION
SUTIN, Judge.
{1} Taxpayer Vicki C. Grogan, d/b/a Tobacco Patch, appeals from a New Mexico Taxation and Revenue Department hearing officer’s decision and order upholding the Department’s gross receipts tax assessment against Taxpayer’s unreported receipts from “buy-down” contracts and “shelf-display” contracts with cigarette manufacturers. Taxpayer also appeals the Department’s assessment of a penalty for negligence. We affirm.
BACKGROUND
{2} Taxpayer is a sole proprietor engaged in the retail sale of tobacco products purchased from wholesale suppliers. She entered into two types of…
2Cases cited17 opinions
- ITT Educational Services, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- Security Escrow Corp. v. State of Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- Quantum Corp. v. State Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- State Ex Rel. Battershell v. City of AlbuquerqueNew Mexico Court of Appeals · 1989
- Blaze Construction Co. v. Taxation & Revenue DepartmentNew Mexico Supreme Court · 1994
12 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Team Specialty Products, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2004
- Slack v. RobinsonNew Mexico Court of Appeals · 2003
- Citizen Action v. Sandia Corp. ex rel. Sandia National LaboratoriesNew Mexico Court of Appeals · 2007
- Hartford Fire Insurance v. Gandy Dancer, LLCDistrict Court, D. New Mexico · 2013
- State Farm Mutual Automobile Insurance v. BaldonadoNew Mexico Court of Appeals · 2003
5 more not listed; retrieve them via the Exa API.