Sterling Title Co. of Taos v. Commissioner of Rev.
New Mexico Court of Appeals
1Opinion of the Court
OPINION
WOOD, Chief Judge.
Dona Ana (Dona Ana Title and Abstract Company, a New Mexico Corporation) contracted with Title Guaranty (Title Guaranty and Insurance Company, a New Mexico Corporation). Under the contract, Title Guaranty purchased the tangible assets of Dona Ana. Sterling (Sterling Title Company of Taos) is the corporate successor to Title Guaranty. Dona Ana owed certain taxes. The Commissioner of Revenue made demand upon Sterling for the payment of these taxes, § 72-13-76, N.M.S.A.1953 (Repl.Vol. 10, pt. 2, Supp.1971), and reminded Sterling of the remedies available to the…
Also in this document: Concurrence.
2Cases cited7 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Jack P, Stanton and Virginia G. Stanton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Knudsen Dairy Products Co. v. State Board of EqualizationCalifornia Court of Appeal · 1970
- Tri-Financial Corp. v. Department of RevenueCourt of Appeals of Washington · 1972
- Jackling v. State Tax CommissionNew Mexico Supreme Court · 1936
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Bank of Commerce v. WoodsTennessee Supreme Court · 1979
- Bates v. Director of RevenueSupreme Court of Missouri · 1985
- Gottsch Feeding Corp. v. StateNebraska Supreme Court · 2001
- Red, White & Blue Transmission, Inc. v. Department of Revenue ServicesConnecticut Superior Court · 1994
- Duke v. Bureau of RevenueNew Mexico Court of Appeals · 1975
4 more not listed; retrieve them via the Exa API.