Legal Opinion
Burns v. State, Bureau of Revenue, Income Tax Div.
New Mexico Supreme Court
Decided April 8, 1968No. 8453, 8454PublishedCited by 6 opinions
1Opinion of the Court
OPINION
CARMODY, Justice.
Two separate actions were brought by residents of Texas, challenging the jurisdiction of the State to levy an income tax on wages paid to civilian personnel employed by the federal government at White Sands Missile Range in New Mexico. The trial court rendered judgment in favor of the State in both cases and, on appeal, the cases were consolidated for the purpose of decision.
The appeal presents two questions: (1) Whether the State of New Mexico has taxing jurisdiction over the federal area involved, and (2) whether the state income tax law is in violation of the New…
2Cases cited24 opinions
- Silas Mason Co. v. Tax Commission of WashingtonSupreme Court of the United States · 1937
- Howard v. Commissioners of Sinking Fund of LouisvilleSupreme Court of the United States · 1953
- Humble Pipe Line Co. v. WaggonnerSupreme Court of the United States · 1964
- Arlington Hotel Co. v. FantSupreme Court of the United States · 1929
- Diefendorf v. GalletIdaho Supreme Court · 1932
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3Cited by6 opinions
- Olson v. Department of RevenueMontana Supreme Court · 1986
- Lung v. O'CHESKYNew Mexico Supreme Court · 1980
- Lung v. O'CheskeyDistrict Court, D. New Mexico · 1973
- Robert E. McKee, General Contractor, Inc. v. Bureau of RevenueNew Mexico Supreme Court · 1969
- Langdon v. JaramilloNew Mexico Supreme Court · 1969
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