Legal Opinion
Cardinal Fence Co. v. Commissioner of the Bureau of Revenue
New Mexico Court of Appeals
Decided October 6, 1972No. 916Published
1Opinion of the Court
502 P.2d 1004 (1972)
84 N.M. 314
CARDINAL FENCE CO., INC., Appellant,
v.
COMMISSIONER OF the BUREAU OF REVENUE of the State of New Mexico and the Bureau of Revenue of the State of New Mexico, Appellees.
No. 916.
Court of Appeals of New Mexico.
October 6, 1972.
Stephen Durkovich, Albuquerque, for appellant.
David L. Norvell, Atty. Gen., John C. Cook, Bureau of Revenue, Asst. Atty. Gen., Santa Fe, for appellees.
OPINION
WOOD, Chief Judge.
The issue is the liability of Cardinal (Cardinal Fence Company, Inc.) for gross receipts tax under New Mexico's Gross Receipts and Compensating Tax Act. See § 72-16A-1 et…
Also in this document: Dissent.
2Cases cited19 opinions
- Martinez v. Research Park, Inc.New Mexico Supreme Court · 1965
- State Ex Rel. Murphy v. MorleyNew Mexico Supreme Court · 1957
- Reed v. JonesNew Mexico Court of Appeals · 1970
- Evco v. JonesNew Mexico Court of Appeals · 1970
- Chavez v. Commissioner of RevenueNew Mexico Court of Appeals · 1970
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