Legal Opinion
Associated Petroleum Transport, Ltd. v. Shepard
New Mexico Supreme Court
Decided January 5, 1949No. 5106PublishedCited by 15 opinions
1Opinion of the Court
LUJAN, Justice.
The plaintiffs are the owners of certain railroad freight cars which they rent to ■common carrier railroad companies at, a rate of compensation fixed by order and tariff of the United States Interstate Commerce Commission. These cars are moved by common carrier railroads into, out of, and across the State of New Mexico, but none of them are permanently located in this State nor in any taxing district. Pursuant to "the provisions of Chapter 128, Session Laws of 1945, the State Tax Commission ordered the several common carrier railroads operating within this State to deduct from…
2Cases cited7 opinions
- MacAuley v. Waterman Steamship Corp.Supreme Court of the United States · 1946
- Gorham Manufacturing Co. v. State Tax CommissionSupreme Court of the United States · 1924
- First National Bank v. McBrideNew Mexico Supreme Court · 1915
- Sovey v. Ford Motor Co.Michigan Supreme Court · 1937
- Fidelity & Casualty Co. of New York v. MillicanCourt of Appeals of Texas · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- State v. McHorseNew Mexico Court of Appeals · 1973
- Adams v. TatschNew Mexico Supreme Court · 1961
- Grand Lodge of Ancient & Accepted Masons v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1987
- State ex rel. Regents of Eastern New Mexico University v. BacaNew Mexico Supreme Court · 2008
- STATE EX REL. ENMU REGENTS v. BacaNew Mexico Supreme Court · 2008
10 more not listed; retrieve them via the Exa API.