Legal Opinion
Gathings v. Bureau of Revenue
New Mexico Court of Appeals
Decided January 29, 1975No. 1480Published
1Opinion of the Court
533 P.2d 107 (1975)
87 N.M. 334
Robert O. GATHINGS and Nedra Gathings, Plaintiffs-Appellants,
v.
BUREAU OF REVENUE, Defendant-Appellee.
No. 1480.
Court of Appeals of New Mexico.
January 29, 1975.
Certiorari Denied March 18, 1975.
Roy Anuskewicz, Jr., Marchiondo & Berry, P.A., Albuquerque, for plaintiffs-appellants.
David L. Norvell, Atty. Gen., Jan E. Unna, Bureau of Revenue, Asst. Atty. Gen., Santa Fe, for defendant-appellee.
OPINION
WOOD, Chief Judge.
The appeal is concerned with penalties assessed under § 72-13-82(A), N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp. 1973) on the basis that the taxpayers…
Also in this document: Dissent.
2Cases cited19 opinions
- Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
- Bowman Transportation, Inc. v. Arkansas-Best Freight System, Inc.Supreme Court of the United States · 1975
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- City of Santa Fe v. Gamble-Skogmo, Inc.New Mexico Supreme Court · 1964
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