Pittsburgh & Midway Coal Mining Co. v. Revenue Division, Taxation & Revenue Department
New Mexico Court of Appeals
1Opinion of the Court
OPINION
LOPEZ, Judge.
Pittsburgh and Midway Coal Mining Company (Taxpayer) appeals a decision and order of the Revenue Division of the Taxation and Revenue Department of the State of New Mexico (Department) imposing tax assessments of approximately $6,684,039.58, which includes gross receipt taxes, compensating taxes, penalty and interest. We affirm.
This appeal presents three issues for our determination: 1. The jurisdiction of this court to hear the appeal; 2. The legality of the imposition of the gross receipt taxes and the deductions claimed by Taxpayer; 3. Legality of the compensating tax…
Also in this document: Concurrence.
2Cases cited33 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Coe v. ErrolSupreme Court of the United States · 1886
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
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3Cited by11 opinions
- Hydro Conduit Corp. v. KembleNew Mexico Supreme Court · 1990
- Security Escrow Corp. v. State of Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- State v. EdenNew Mexico Court of Appeals · 1989
- Smith MacHinery Corp. v. Hesston, Inc.New Mexico Supreme Court · 1985
- TPL, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Supreme Court · 2002
6 more not listed; retrieve them via the Exa API.