Legal Opinion
Stohr v. New Mexico Bureau of Revenue
New Mexico Court of Appeals
Decided November 30, 1976No. 2591PublishedCited by 14 opinions
1Opinion of the Court
OPINION
LOPEZ, Judge.
Stohr protested assessments for gross receipts taxes, penalty and interest. The protest of assessments for purchases of materials was denied by the bureau of revenue. The protest of assessments for wages was partially denied. Stohr appeals the decision and order of the commissioner of revenue directly to this court. Section 72-13-39, N.M.S.A.1953 (Repl.Vol. 10, pt. 2, Supp. 1975). We affirm in part and reverse in part.
Stohr is a skilled union carpenter in Ra-ton, New Mexico. He had been doing carpentry work for several years and, during the taxable period, performed…
2Cases cited8 opinions
- Archuleta v. O'CheskeyNew Mexico Court of Appeals · 1972
- Albuquerque Lumber Co. v. Bureau of RevenueNew Mexico Supreme Court · 1937
- Burton v. Crawford and CompanyNew Mexico Court of Appeals · 1976
- Co-Con, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1974
- New Mexico Enterprises, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1974
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Security Escrow Corp. v. State of Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- Wing Pawn Shop v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1991
- Arco Materials, Inc. v. STATE, TRDNew Mexico Court of Appeals · 1994
- Kewanee Industries, Inc. v. ReeseNew Mexico Supreme Court · 1993
- Carlsberg Management Co. v. State, Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1993
9 more not listed; retrieve them via the Exa API.