Legal Opinion
Albuquerque Moving & Storage Co. v. Commissioner of Revenue
New Mexico Court of Appeals
Decided July 17, 1970No. 461PublishedCited by 3 opinions
1Opinion of the Court
OPINION
SPIES S, Chief Judge.
This is an. appeal from a decision and order of the Commissioner of Revenue imposing a gross receipts tax upon receipts derived by the Taxpayer, Albuquerque Moving and Storage Company, Inc., from certain services rendered b.y it during the year 1968. Ch. 47, [1966] Laws of N.M. p. 184 (repealed 1969), is applicable to these transactions. The facts are stipulated. Taxpayer is. a New Mexico corporation having its place of business at Albuquerque, New Mexico. In the course of its business it renders certain transportation and related services, some of which are…
2Cases cited10 opinions
- Southern Pacific Terminal Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1911
- United States v. LanzaSupreme Court of the United States · 1922
- Coe v. ErrolSupreme Court of the United States · 1886
- Texas & New Orleans Railroad v. Sabine Tram Co.Supreme Court of the United States · 1913
- Minnesota v. BlasiusSupreme Court of the United States · 1933
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3Cited by3 opinions
- State v. PolskyNew Mexico Court of Appeals · 1971
- McKinley Ambulance Service v. Bureau of RevenueNew Mexico Court of Appeals · 1979
- Albuquerque Moving & Storage Co. v. Commissioner of RevenueNew Mexico Supreme Court · 1970