Legal Opinion

House of Carpets, Inc. v. Bureau of Revenue

New Mexico Court of Appeals

Decided February 23, 1973No. 993Published

1Opinion of the Court

507 P.2d 1078 (1973)

HOUSE OF CARPETS, INC., a New Mexico Corporation, Appellant,

v.

BUREAU OF REVENUE, State of New Mexico, and Fred L. O'Cheskey, Commissioner of Revenue, Appellees.

No. 993.

Court of Appeals of New Mexico.

February 23, 1973.

Stuart Hines, Albuquerque, for appellant.

David L. Norvell, Atty. Gen., Susan P. Graber, Asst. Atty. Gen., Bureau of Revenue, Santa Fe, for appellees.

OPINION

LOPEZ, Judge.

House of Carpets, Incorporated, appeals from a decision and order of the Commissioner of Revenue pursuant to § 72-13-39, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp. 1971).

The Bureau of Revenue…

Also in this document: Concurrence.

2Cases cited11 opinions

  1. Gruschus Ex Rel. Estate of Adams v. Bureau of RevenueNew Mexico Supreme Court · 1965
  2. Gross Income Tax Division v. L. S. Ayres & Co.Indiana Supreme Court · 1954
  3. Reed v. JonesNew Mexico Court of Appeals · 1970
  4. Michael J. Maloof & Co. v. Bureau of RevenueNew Mexico Supreme Court · 1969
  5. Spagat v. MahinIllinois Supreme Court · 1971

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