Legal Opinion
Westland Corporation v. Commissioner of Revenue
New Mexico Court of Appeals
Decided May 21, 1971No. 523PublishedCited by 25 opinions
1Opinion of the Court
OPINION
SUTIN, Judge.
This is a gross receipts tax case directly appealed by Westland Corporation from the decision and order of the Commissioner ■of Revenue under Administrative Procedures Act, §§ 4-32-1 to 4—32-25, N.M. S.A.1953 (Repl.Vol. 2, Supp.1969), adopted by the legislature in 1969. This was pursuant to Westland’s “Notice of Appeal” in the transcript on appeal. In its brief, Westland states that this is an appeal pursuant to § 72-13-39, N.M.S.A.1953 (Repl. Vol. 10, pt. 2, Supp.1969) of the Tax Administration Act. The brief, however, cannot give the Court of Appeals jurisdiction.
Does…
2Cases cited13 opinions
- Bonnar-Vawter, Inc. v. JohnsonSupreme Judicial Court of Maine · 1961
- Bell Telephone Laboratories, Inc. v. Bureau of RevenueNew Mexico Supreme Court · 1967
- Shelburne Sportswear, Inc. v. PhiladelphiaSupreme Court of Pennsylvania · 1966
- Transamerica Leasing Corp. v. Bureau of RevenueNew Mexico Court of Appeals · 1969
- Besser Company v. Bureau of RevenueNew Mexico Supreme Court · 1964
8 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Ernest W. Hahn, Inc. v. County AssessorNew Mexico Court of Appeals · 1975
- Matter of Protest of MillerNew Mexico Court of Appeals · 1975
- Till v. JonesNew Mexico Court of Appeals · 1972
- State, Department of Revenue v. Alaska Pulp America, Inc.Alaska Supreme Court · 1983
- Durand v. New Mexico Commission on AlcoholismNew Mexico Court of Appeals · 1976
20 more not listed; retrieve them via the Exa API.