Legal Opinion
Advance Schools, Inc. v. Bureau of Revenue
New Mexico Supreme Court
Decided March 15, 1976No. 10728PublishedCited by 13 opinions
1Opinion of the Court
OPINION
STEPHENSON, Justice.
The taxpayer, Advance Schools, Inc., protested an assessment of the New Mexico gross receipts tax, and after a formal hearing, the Commissioner of Revenue (Commissioner) upheld the assessment. An administrative appeal was taken to the Court of Appeals. 1 The Court of Appeals affirmed the decision and order of the Commissioner. Advance Schools, Inc. v. Bureau of Revenue, N.M., 548 P.2d 95 (Filed November 25, 1975). We granted certiorari and reverse the Court of Appeals and the Commissioner.
Advance Schools, Inc. (ASI) is a vocational correspondence school incorporated…
2Cases cited3 opinions
- Huey v. LenteNew Mexico Supreme Court · 1973
- Advance Schools, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Las Cruces Urban Renewal Agency v. El Paso Electric Co.New Mexico Supreme Court · 1974
3Cited by13 opinions
- ITT Educational Services, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- Schlieter v. CarlosNew Mexico Supreme Court · 1989
- Property Tax Department v. Molycorp, Inc.New Mexico Supreme Court · 1976
- United States v. New MexicoCourt of Appeals for the Tenth Circuit · 1978
- Aragon v. Furr's, Inc.New Mexico Court of Appeals · 1991
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