Legal Opinion
Till v. Jones
New Mexico Court of Appeals
Decided March 17, 1972No. 781, 782PublishedCited by 19 opinions
1Opinion of the Court
OPINION
WOOD, Chief Judge.
These cases, consolidated for the appeal, involve the liability of a horse owner and horse trainer for gross receipts tax on their share of winning purses received in connection with a horse race. Each reported gross receipts but protested any tax liability based on the receipts reported. The Commissioner denied the protests and each appealed directly to this court. Section 72-13-39, N.M.S.A.1953 (Repl.Vol. 10, pt. 2, Supp.1971).
The receipts involved for Gaston are for a winning purse paid to him as a horse owner. The receipts involved for Till are for a “customary”…
2Cases cited13 opinions
- Martinez v. Research Park, Inc.New Mexico Supreme Court · 1965
- Stang v. Hertz CorporationNew Mexico Court of Appeals · 1970
- Reed v. JonesNew Mexico Court of Appeals · 1970
- Westland Corporation v. Commissioner of RevenueNew Mexico Court of Appeals · 1971
- Valley Country Club, Inc. v. MenderNew Mexico Supreme Court · 1958
8 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Archuleta v. O'CheskeyNew Mexico Court of Appeals · 1972
- Kaiser Steel Corp. v. Revenue Division, Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1981
- Santa Fe Downs, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1973
- Vaughn v. State Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1982
- American Automobile Ass'n v. Bureau of RevenueNew Mexico Court of Appeals · 1975
14 more not listed; retrieve them via the Exa API.