Legal Opinion
Bell Telephone Laboratories, Inc. v. Bureau of Revenue
New Mexico Supreme Court
Decided June 12, 1967No. 7955PublishedCited by 35 opinions
1Opinion of the Court
OPINION
WOOD, Judge, Court of Appeals.
This appeal involves the Emergency School Tax Act (§§ 72-16-1 to 72-16-47, N.M.S.A. 1953). The tax was computed under § 72-16-A.9, N.M.S.A.1953. BTL (Bell Telephone Laboratories, Incorporated) paid the tax for the period March 27, 1961, to August 25, 1963. DAC (Douglas Aircraft Company, Inc.) paid the tax for the period January 1, 1960, to September 30, 1963. The payments were protested.
Proceeding under § 72-16-28, N.M.S.A. 1953 (now repealed), the plaintiffs sought to recover the tax paid. The trial court found the plaintiffs were not entitled to recover…
2Cases cited13 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
8 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- State v. JacobsNew Mexico Court of Appeals · 1985
- State v. SandovalNew Mexico Court of Appeals · 1975
- Behles v. New Mexico Public Service CommissionNew Mexico Supreme Court · 1992
- Evco v. JonesNew Mexico Court of Appeals · 1970
- Westland Corporation v. Commissioner of RevenueNew Mexico Court of Appeals · 1971
30 more not listed; retrieve them via the Exa API.