Legal Opinion
Albuquerque Broadcasting Co. v. Bureau of Revenue
New Mexico Supreme Court
Decided August 11, 1947No. 4998PublishedCited by 20 opinions
1Opinion of the Court
BRICE, Chief Justice.
The question is whether the appellant is liable to the Emergency School Tax as provided in Art. 14, N.M.Sts.1941, as follows:
“There is hereby levied, and shall be collected by the bureau of revenue, privilege taxes, measured by the amount or volume of business done, against the persons, on account of their business activities, engaging or continuing, within the state of New Mexico, in any business as herein defined, and in the amounts determined by the application of rates against gross receipts, as follows:
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“G. At an amount equal to two (2) percent of the gross…
2Cases cited37 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
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Freeman v. HewitSupreme Court of the United States · 1947
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
32 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Bell Telephone Laboratories, Inc. v. Bureau of RevenueNew Mexico Supreme Court · 1967
- State Tax Commission v. Miami Copper Co.Arizona Supreme Court · 1952
- Albuquerque Broadcasting Co. v. Bureau of RevenueNew Mexico Supreme Court · 1950
- Markham Advertising Co. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Capitol Cablevision Corp. v. HardestyWest Virginia Supreme Court · 1981
15 more not listed; retrieve them via the Exa API.