Legal Opinion

Evco v. Jones

New Mexico Court of Appeals

Decided May 28, 1970No. 430PublishedCited by 27 opinions

1Opinion of the Court

OPINION

OMAN, Judge.

This appeal was taken by appellant taxpayer from a written order of appellee Commissioner of Revenue, pursuant to § 16-17-8(F), N.M.S.A.1953 (Supp.1969), and § 72-13-39, N.M.S.A.1953 (Repl. 10, pt. 2, Supp.1969). The matter is before us on a stipulation of facts, and the portions of this stipulation essential to a determination of the issues presented under the points relied upon for reversal are:

“(1) Taxpayer, doing business as Evco Instructional Designs, is a New Mexico corporation, engaged in business as a designer or creator of instructional or educational programs. Its…

2Cases cited25 opinions

  1. Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
  2. Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
  3. General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
  4. Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
  5. Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951

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3Cited by27 opinions

  1. Evco v. JonesSupreme Court of the United States · 1972
  2. Chavez v. Commissioner of RevenueNew Mexico Court of Appeals · 1970
  3. NRA Special Contribution Fund v. Board of County CommissionersNew Mexico Court of Appeals · 1979
  4. Benevolent & Protective Order of Elks, Lodge No. 461 v. New Mexico Property Appraisal DepartmentNew Mexico Supreme Court · 1972
  5. Spillers v. Commissioner of RevenueNew Mexico Court of Appeals · 1970

22 more not listed; retrieve them via the Exa API.

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