Legal Opinion
Ramah Navajo School Board Inc. v. Bureau of Revenue
New Mexico Court of Appeals
Decided July 1, 1980No. 4302PublishedCited by 3 opinions
1Opinion of the Court
OPINION
WOOD, Chief Judge.
Lembke (Lembke Construction Company, Inc.) contracted with the School Board (Ramah Navajo School Board, Inc.) to build a school and related facilities on Indian land. The various contracts provided that Lembke was to pay New Mexico’s gross receipts tax and Lembke has done so. Lembke and the School Board sued for a refund of these taxes. Section 7-l-26(A), N.M.S.A.1978 (Repl.Pamph.1979). Lembke has agreed to pay over to the School Board any rebate or recovery it might realize as a result of this suit for a refund. There is no issue as to proper parties. The trial court…
2Cases cited8 opinions
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- G. M. Shupe, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1976
- First National Bank v. CommissionerNew Mexico Court of Appeals · 1969
- First Nat. Bank of Santa Fe v. Commissioner of Rev.New Mexico Court of Appeals · 1969
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Ramah Navajo School Bd., Inc. v. Bureau of Revenue of NMSupreme Court of the United States · 1982
- Ramah Navajo School Board, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1986
- Ramah Navajo School Bd., Inc. v. Bureau of Revenue of NMSupreme Court of the United States · 1982