Legal Opinion
Murphy v. Taxation & Revenue Department
New Mexico Court of Appeals
Decided May 8, 1979No. 3682PublishedCited by 4 opinions
1Per curiam
Motion for Rehearing having been granted, the former opinion is withdrawn and the following opinion substituted.
OPINION
SUTIN, Judge.
Taxpayers are residents and domiciliaries of the District of Columbia (The District) with income derived from the State of New Mexico. Taxpayers paid an income tax to The District on their New Mexico income and claim a credit against this New Mexico income tax as provided for in § 7-2-19, N.M.S.A.1978 of “The Income Tax Act.” The Director of Revenue denied taxpayers any credit because reciprocity was not accorded New Mexico residents with income derived from The…
2Cases cited5 opinions
- Bowring v. BowersCourt of Appeals for the Second Circuit · 1928
- Wood v. TawesCourt of Appeals of Maryland · 1942
- Rock v. Commissioner of RevenueNew Mexico Court of Appeals · 1972
- Clement v. StoneMississippi Supreme Court · 1943
- Christman v. Franchise Tax BoardCalifornia Court of Appeal · 1976
3Cited by4 opinions
- Team Specialty Products, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2004
- Tucson Elec. Power Co. v. N.M. Taxation and Revenue Dep'tNew Mexico Court of Appeals · 2019
- Boulet v. State Tax AssessorSupreme Judicial Court of Maine · 1993
- Process Equip. & Serv. Co. v. N.M. Tax'n & RevenueNew Mexico Court of Appeals · 2023