Legal Opinion
Field Enterprises Educational Corp. v. Commissioner of Revenue
New Mexico Court of Appeals
Decided September 4, 1970No. 473PublishedCited by 19 opinions
1Opinion of the Court
OPINION
OMAN, Judge.
The taxpayer has appealed from the following portion of a Decision and Order of ■the Commissioner entered January 16, 1970 :
“The protest as to the $5,102.20 portion of Assessment Number 89254 is hereby denied. This assessment is to be enforced insofar as it reflects amounts of tax due on finance service charges applied ■on unpaid balances due from sales to residents of the State of New Mexico. Under this assessment the compensating tax applies for period prior to July 1, 1967, and either the compensating tax or the gross receipts tax applies for the period subsequent to…
2Cases cited13 opinions
- United States v. MerriamSupreme Court of the United States · 1923
- Flaska v. StateNew Mexico Supreme Court · 1946
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
- United States Gypsum Company v. GreenSupreme Court of Florida · 1959
- Dain Manufacturing Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1946
8 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- City of Portland v. LodiOregon Supreme Court · 1989
- Westland Corporation v. Commissioner of RevenueNew Mexico Court of Appeals · 1971
- Till v. JonesNew Mexico Court of Appeals · 1972
- Kaiser Steel Corp. v. Property Appraisal DepartmentNew Mexico Court of Appeals · 1971
- Co-Con, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1974
14 more not listed; retrieve them via the Exa API.