Legal Opinion
Rauscher, Pierce, Refsnes, Inc. v. Taxation & Revenue Department
New Mexico Supreme Court
Decided April 29, 2002No. 26,344PublishedCited by 16 opinions
1Opinion of the Court
OPINION
MINZNER, Justice.
{1} Petitioner Dain Rauscher, Inc., formerly Rauscher, Pierce, Refsnes, Inc. (“Rauscher”), appeals from an opinion of the Court of Appeals. Rauscher, Pierce, Refsnes, Inc., v. Taxation & Revenue Dep’t, 2000-NMCA-065, 129 N.M. 404, 9 P.3d 648. In its opinion, the Court of Appeals affirmed the Decision and Order of a hearing officer employed by the New Mexico Taxation and Revenue Department (“the Department”). The hearing officer had affirmed the Department’s assessment of gross receipts tax, interest, and penalty under the Gross Receipts and Compensating Tax Act (“the…
2Cases cited7 opinions
- ITT Educational Services, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- Leonard Greene and Joyce Greene v. United StatesCourt of Appeals for the Second Circuit · 1996
- Security Escrow Corp. v. State of Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- Gottsch Feeding Corp. v. StateNebraska Supreme Court · 2001
- Kewanee Industries, Inc. v. ReeseNew Mexico Supreme Court · 1993
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Rio Grande Chapter of the Sierra Club v. New Mexico Mining CommissionNew Mexico Supreme Court · 2002
- Jicarilla Apache Nation v. RodarteNew Mexico Supreme Court · 2004
- NMAC New Mexico Mining Ass'n v. New Mexico Water Quality Control CommissionNew Mexico Court of Appeals · 2006
- TPL, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Supreme Court · 2002
- Eldorado Utilities, Inc. v. State Ex Rel. D'AntonioNew Mexico Court of Appeals · 2005
11 more not listed; retrieve them via the Exa API.