Wing Pawn Shop v. Taxation & Revenue Department
New Mexico Court of Appeals
1Opinion of the Court
OPINION
APODACA, Judge.
Wing Pawn Shop, a sole proprietorship owned by Michael Whalen (taxpayer), appeals from an order of the taxation and revenue department (department). The order denied taxpayer’s protest of a gross receipts tax assessment of $11,460.11, plus penalty and interest. Four issues are raised on appeal: whether (1) there is substantial evidence to support the hearing officer’s order; (2) taxpayer met his burden of proving that certain “pawn sales” were exempt from gross receipts tax; (3) the department is estopped from denying taxpayer’s claim to an exemption or deduction; and…
Also in this document: Concurrence.
2Cases cited22 opinions
- Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
- Withrow v. LarkinSupreme Court of the United States · 1975
- Wong Yang Sung v. McGrathSupreme Court of the United States · 1950
- Matter of Adoption of DoeNew Mexico Supreme Court · 1984
- Tallman v. ABF (Arkansas Best Freight)New Mexico Court of Appeals · 1988
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3Cited by24 opinions
- Arco Materials, Inc. v. STATE, TRDNew Mexico Court of Appeals · 1994
- 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
- Apodaca v. State, Tax and Revenue Dept.New Mexico Court of Appeals · 1994
- Grogan v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
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