Floyd & Berry Davis Co. v. Bureau of Revenue
New Mexico Court of Appeals
1Opinion of the Court
OPINION
LOPEZ, Judge.
The taxpayer appeals a decision and order of the Bureau assessing gross receipts taxes. Sections 72-13-39 and 72-16A-4, N.M.S.A.1953 (Repl. Vol. 10, pt. 2, Supp. 1973). We affirm.
The taxpayer’s contention on appeal is that the Bureau incorrectly determined the base on which a gross receipts tax was assessed.
The taxpayer is a partnership consisting of Floyd Davis and Berry F. Davis. It is engaged in the contracting business. The receipts which gave rise to the assessments at issue were payments to the taxpayer by North Park Apartments, Inc., for the construction of North…
Also in this document: Concurrence.
2Cases cited7 opinions
- United Veterans Organization v. New Mexico Property Appraisal DepartmentNew Mexico Court of Appeals · 1972
- Archuleta v. O'CheskeyNew Mexico Court of Appeals · 1972
- McConnell v. State Ex Rel. Bureau of RevenueNew Mexico Court of Appeals · 1971
- Till v. JonesNew Mexico Court of Appeals · 1972
- Torridge Corporation v. COMMR. OF REVENUENew Mexico Court of Appeals · 1972
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Kaiser Steel Corp. v. Revenue Division, Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1981
- N.M. Taxation & Revenue Dep't v. Casias TruckingNew Mexico Court of Appeals · 2014
- Siemens Energy & Automation, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1994
- George R. v. Director of Revenue Divicsion TaxationNew Mexico Court of Appeals · 1980
- New Mexico Taxation & Revenue Department v. Casias TruckingNew Mexico Court of Appeals · 2014
1 more not listed; retrieve them via the Exa API.