Legal Opinion
New Mexico Taxation & Revenue Department v. Whitener
New Mexico Court of Appeals
Decided February 9, 1994No. 13092PublishedCited by 8 opinions
1Opinion of the Court
OPINION
CHAVEZ, Judge.
The New Mexico Taxation and Revenue Department (the Department) appeals the decision and order of its hearing officer which granted Ray Charles Whitener’s (Defendant’s) protest to taxes imposed upon him under the Controlled Substance Tax Act (the Act), NMSA 1978, Sections 7-18A-1 to -18A-7 (Repl.Pamp.1993). The hearing officer found and concluded that the tax violated Defendant’s right against double jeopardy. This case-presents the Court with the issue of the constitutionality of the Act as applied to Defendant. We affirm.
FACTS
In January 1990, Defendant was stopped by…
2Cases cited9 opinions
- United States v. HalperSupreme Court of the United States · 1989
- Austin v. United StatesSupreme Court of the United States · 1993
- State v. OroscoNew Mexico Supreme Court · 1992
- United States v. MillanCourt of Appeals for the Second Circuit · 1993
- Archuleta v. O'CheskeyNew Mexico Court of Appeals · 1972
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Steven Waters v. Reagan Farr, Commissioner of Revenue for the State of TennesseeTennessee Supreme Court · 2009
- State v. NunezNew Mexico Supreme Court · 1999
- People v. TownsAppellate Court of Illinois · 1995
- State v. Borja-GuzmanNew Mexico Court of Appeals · 1996
- State ex rel. Foy v. Austin Capital Mgmt., Ltd.New Mexico Supreme Court · 2015
3 more not listed; retrieve them via the Exa API.