Legal Opinion
Bureau of Revenue v. Dale J. Bellamah Corporation
New Mexico Supreme Court
Decided August 3, 1970No. 9028PublishedCited by 10 opinions
1Opinion of the Court
OPINION
WATSON, Justice.
The Bureau of Revenue of the State of New Mexico brought suit against Dale J. Bellamah Corporation and Dale Bellamah Equipment Corporation to recover tax assessments- due under the Emergency School Tax Act- (§§ 72-16-1 through 72-16-47, N.M.S.A:, 1953 Comp, [since repealed]) for the period from November 1, 1959 to December 15, 1964, on gross receipts from management and engineering services and from equipment rental. The trial court granted defendants’ motion for summary judgment on the ground that the action was barred by the applicable statute of limitations (§…
2Cases cited16 opinions
- State v. IngallsNew Mexico Supreme Court · 1913
- Gallegos Ex Rel. Estate of Gallegos v. WallaceNew Mexico Supreme Court · 1964
- State v. PelosiArizona Supreme Court · 1948
- Taylor v. FrohmillerArizona Supreme Court · 1938
- Silver City Consolidated School District No. 1 v. Board of Regents of New Mexico Western CollegeNew Mexico Supreme Court · 1965
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Howell Ex Rel. Howell v. BurkNew Mexico Court of Appeals · 1977
- United States Brewers Ass'n v. Director of the New Mexico Department of Alcoholic Beverage ControlNew Mexico Supreme Court · 1983
- Pierce v. State Ex Rel. New Mexico Taxation & Revenue DepartmentNew Mexico Supreme Court · 1995
- City of Albuquerque v. GarciaNew Mexico Supreme Court · 1973
- Martinez v. JaramilloNew Mexico Supreme Court · 1974
5 more not listed; retrieve them via the Exa API.