Legal Opinion
Kmart Properties, Inc. v. Taxation & Revenue Department
New Mexico Court of Appeals
Decided January 9, 2002No. 21140PublishedCited by 15 opinions
1Opinion of the Court
OPINION
BOSSON, Chief Judge.
{1} Kmart Properties, Incorporated (KPI), a wholly owned Michigan subsidiary of Kmart Corporation, owns and manages trademarks previously developed by Kmart Corporation. KPI challenges New Mexico’s assessment of state income taxes and gross receipts taxes upon royalties paid by Kmart Corporation to KPI. KPI bases its challenge upon the following grounds: (1) New Mexico’s assertion of jurisdiction to tax KPI violates the Due Process Clause of the United States Constitution; (2) New Mexico’s assessment of each tax against KPI is prohibited by the Commerce Clause of…
2Cases cited41 opinions
- Burger King Corp. v. RudzewiczSupreme Court of the United States · 1985
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- State v. GomezNew Mexico Supreme Court · 1997
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3Cited by15 opinions
- Kmart Corp. v. Taxation & Revenue DepartmentNew Mexico Supreme Court · 2005
- Lujan v. City of Santa FeDistrict Court, D. New Mexico · 2015
- Capital One Bank v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
- Geoffrey, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
- BRIDGES, SEC. OF DEPT. OF REV. v. GeoffreyLouisiana Court of Appeal · 2008
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