Cardinal Fence Co. v. Commissioner of the Bureau of Revenue
New Mexico Court of Appeals
1Opinion of the Court
OPINION
WOOD, Chief Judge.
The issue is the liability of Cardinal (Cardinal Fence Company, Inc.) for gross receipts tax under New Mexico’s Gross Receipts and Compensating Tax Act. See § 72-16A-1 et seq., N.M.S.A.1953 (Repl.Vol. 10, pt. 2, Supp.1971). Liability depends on the meaning of the words “construction” and “contracting” as those words are defined in the applicable tax statutes.
The Bureau of Revenue audited Cardinal’s books and records for the period January 1, 1968 to February 28, 1971. On the basis of the audit the Bureau issued a notice of assessment of taxes. After a conference, the…
Also in this document: Concurrence.
2Cases cited9 opinions
- Martinez v. Research Park, Inc.New Mexico Supreme Court · 1965
- State Ex Rel. Murphy v. MorleyNew Mexico Supreme Court · 1957
- State v. ThomsonNew Mexico Supreme Court · 1969
- Grafe v. Delgado, SheriffNew Mexico Supreme Court · 1924
- State v. GonzalesNew Mexico Supreme Court · 1967
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Anderson v. WelshNew Mexico Court of Appeals · 1974
- Santa Fe Downs, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1973
- American Automobile Ass'n v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Advance Schools, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Leonards v. U-Jin Enterprises, Inc.Missouri Court of Appeals · 1991
10 more not listed; retrieve them via the Exa API.