Laguna Industries, Inc. v. New Mexico Taxation & Revenue Department
New Mexico Court of Appeals
1Opinion of the Court
OPINION
APODACA, Judge.
The New Mexico Taxation and Revenue Department (the Department) appeals from an order of the district court granting summary judgment to Raytheon Services Industry (Raytheon) and Laguna Industries, Inc., (Laguna) and denying the Department’s own motion for summary judgment. The order required the Department to refund gross receipts taxes paid by Raytheon on services performed for Laguna on the Laguna Pueblo (the Pueblo), an Indian reservation. The primary issue on appeal is whether the Indian trader statutes, 25 U.S.C. §§ 261 to 264 (1988), preempt the Department’s…
Also in this document: Concurrence.
2Cases cited24 opinions
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- Atlantic Cleaners & Dyers, Inc. v. United StatesSupreme Court of the United States · 1932
- Alexander v. Delgado Ex Rel. DelgadoNew Mexico Supreme Court · 1973
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- Cotton Petroleum Corp. v. New MexicoSupreme Court of the United States · 1989
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3Cited by6 opinions
- Bybee v. City of AlbuquerqueNew Mexico Supreme Court · 1995
- State v. RomeroNew Mexico Court of Appeals · 1994
- Lopez v. New Mexico Department of Taxation & RevenueNew Mexico Court of Appeals · 1997
- New Mexico Taxation & Revenue Department v. Laguna Industries, Inc.New Mexico Supreme Court · 1993
- Laguna Industries, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1992
1 more not listed; retrieve them via the Exa API.