Legal Opinion

Process Equip. & Serv. Co. v. N.M. Tax'n & Revenue

New Mexico Court of Appeals

Decided July 25, 2023No. A-1-CA-38779Published

1Opinion of the Court

Office of the Director 14:12:35 2023.09.13 New Mexico Compilation '00'06- Commission 2020.005.30514 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO Opinion Number:

2023-NMCA-060

Filing Date: July 25, 2023 No. A-1-CA-38779 PROCESS EQUIPMENT & SERVICE COMPANY, INC., Protestant-Appellee, v. NEW MEXICO TAXATION REVENUE DEPARTMENT, Respondent-Appellant, IN THE MATTER OF THE PROTEST OF THE DENIAL OF REFUND ISSUED UNDER LETTER ID NO. L0040880432. APPEAL FROM THE ADMINISTRATIVE HEARING OFFICE Brian Van Denzen, Hearing Officer Gallagher & Kennedy, P.A. Gene F. Creely, II Frank V. Crociata Santa Fe,…

2Cases cited32 opinions

  1. Johnson v. United StatesSupreme Court of the United States · 2010
  2. West Virginia University Hospitals, Inc. v. CaseySupreme Court of the United States · 1991
  3. Stender v. Lucky Stores, Inc.District Court, N.D. California · 1992
  4. Security Escrow Corp. v. State of Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
  5. Bishop v. Evangelical Good Samaritan SocietyNew Mexico Supreme Court · 2009

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