Legal Opinion
Holt v. New Mexico Department of Taxation & Revenue
New Mexico Supreme Court
Decided November 13, 2002No. 27,445PublishedCited by 7 opinions
1Opinion of the Court
OPINION
SERNA, Chief Justice.
{1} This Court granted the petition of James A. Holt and Terri L. Holt (taxpayers) for writ of certiorari to the Court of Appeals following its affirmance of the New Mexico Department of Taxation and Revenue (Department) hearing officer’s denial of their protest and request for a refund. Holt v. N.M. Dep’t of Taxation & Revenue, NMCA 22,622, slip op. at 1 (Mar. 5, 2002), cert. granted, 132 N.M. 193, 46 P.3d 100 (2002). The taxpayers argue that they are not liable for state income tax on wages earned by their employment within New Mexico. We hold that employment…
2Cases cited55 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Cheek v. United StatesSupreme Court of the United States · 1991
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
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3Cited by7 opinions
- Weiss v. McFaddenSupreme Court of Arkansas · 2003
- Landess v. GARDNER TURF GRASS, INC.New Mexico Court of Appeals · 2008
- Stockton v. State Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2007
- CCA of Tennessee v. N.M. Tax'n and Revenue Dep'tNew Mexico Supreme Court · 2024
- Hammack v. N.M. Taxation & Revenue Dep'tNew Mexico Court of Appeals · 2017
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