Legal Opinion
Transamerica Leasing Corp. v. Bureau of Revenue
New Mexico Court of Appeals
Decided February 7, 1969No. 242PublishedCited by 26 opinions
1Opinion of the Court
OPINION
WOOD, Judge.
The Bureau (Bureau of Revenue) assessed a compensating tax under Laws 1963, ch. 324, § 1 (an amendment to § 72-17-3, N.M.S.A.1953 (Repl.Vol. 10, pt. 2)), and a sales tax (emergency school tax) under Laws 1963, ch. 325, § 3 (an amendment to § 72-16-4.5, N.M.S.A.1953 (Repl. Vol. 10, pt. 2)). Both laws were repealed by Laws 1966, ch. 47, § 22. Transamerica (Transamerica Leasing Corporation) protested the assessment. The Commissioner (Commissioner of Revenue) denied the protest. Transamerica has appealed directly to this court contending the Commissioner’s order is not in…
2Cases cited12 opinions
- Hervey v. Rhode Island Locomotive WorksSupreme Court of the United States · 1877
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
- In Re the Atlanta Times, Inc.District Court, N.D. Georgia · 1966
- Philco Corp. v. Department of RevenueIllinois Supreme Court · 1968
- Walter D. Sanders, Trustee in Bankruptcy for the Atlanta Times, Inc., Bankrupt v. National Acceptance Company of AmericaCourt of Appeals for the Fifth Circuit · 1967
7 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Shaeffer v. KeltonNew Mexico Supreme Court · 1980
- Davis Brothers v. Misco Leasing, Inc.Court of Appeals of Texas · 1974
- State Bank of Burleigh County Trust Co. v. All-American Sub, Inc.North Dakota Supreme Court · 1980
- Quantum Corp. v. State Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- In Re PeacockUnited States Bankruptcy Court, N.D. Texas · 1980
21 more not listed; retrieve them via the Exa API.