Legal Opinion
Waksman v. City of Albuquerque
New Mexico Supreme Court
Decided November 20, 1984No. 14923PublishedCited by 9 opinions
1Opinion of the Court
OPINION
WALTERS, Justice.
The trial court granted a summary judgment to plaintiffs in their class action suit for refund, to each member of the class, of city liquor license taxes in excess of $1,000 for the 1981-82 tax year. It denied plaintiffs’ request for prejudgment interest. The City appeals the refund judgment; plaintiffs appeal the denial of interest. We affirm.
I
In May, 1980, the Albuquerque City Council passed an ordinance, effective July 1, 1980, imposing a liquor license tax of $3700 per year on persons holding dispensers’ licenses, and $1500 per year on those with retailers’…
2Cases cited11 opinions
- State v. ElliottNew Mexico Supreme Court · 1977
- Apodaca v. WilsonNew Mexico Supreme Court · 1974
- Torres v. Village of CapitanNew Mexico Supreme Court · 1978
- Fancher v. Board of CommissionersNew Mexico Supreme Court · 1921
- Trujillo v. Beaty Elec. Co., Inc.New Mexico Court of Appeals · 1978
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Candelaria v. General Electric Co.New Mexico Court of Appeals · 1986
- Brunacini v. KavanaghNew Mexico Court of Appeals · 1993
- Huntington National Bank v. SproulNew Mexico Supreme Court · 1993
- Old Abe Co. v. New Mexico Mining CommissionNew Mexico Court of Appeals · 1995
- Public Service Co. v. New Mexico Public Service CommissionNew Mexico Supreme Court · 1987
4 more not listed; retrieve them via the Exa API.