Legal Opinion
Robert E. McKee, General Contractor, Inc. v. Bureau of Revenue
New Mexico Supreme Court
Decided August 4, 1969No. 8776PublishedCited by 6 opinions
1Opinion of the Court
OPINION
WOOD, Judge, Court of Appeals.
The appeal is concerned with the authority of the City of Santa Fe to impose its sales tax on receipts from three building contracts. The contracts were for construction of Santa Fe High School, the State Capitol Complex and a United States Post Office. McKee (Robert E. McKee General Contractor, Inc.) paid the tax under protest. The trial court dismissed the suit to recover the tax; McKee appeals. Issues are raised concerning (1) validity of the enabling legislation, (2) validity of the municipal ordinance and (3) jurisdiction of Santa Fe to levy its tax…
2Cases cited15 opinions
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- Bradbury & Stamm Construction Co. v. Bureau of RevenueNew Mexico Supreme Court · 1962
- Bell Telephone Laboratories, Inc. v. Bureau of RevenueNew Mexico Supreme Court · 1967
- Marson v. PhiladelphiaSupreme Court of Pennsylvania · 1941
- Western Timber Products Co. v. WS Ranch CompanyNew Mexico Supreme Court · 1961
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3Cited by6 opinions
- Ysasi v. BrownDistrict Court, D. New Mexico · 2014
- Wallace v. WanekNew Mexico Court of Appeals · 1970
- State v. OroscoNew Mexico Court of Appeals · 1982
- United Pacific Insurance Co. v. Wyoming Excise Tax Division, Department of Revenue & TaxationWyoming Supreme Court · 1986
- City of Albuquerque v. Jackson Bros.New Mexico Court of Appeals · 1991
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