Legal Opinion
State Ex Rel. McCulloch v. Ashby
New Mexico Supreme Court
Decided December 16, 1963No. 7088PublishedCited by 21 opinions
1Opinion of the Court
ZIMMERMAN, District Judge.
The question presented in this case is whether the State of New Mexico had jurisdiction in 1958 and 1959 over the White Sands Missile Range, a military installation located in New Mexico, to levy, assess and collect an income tax on nonresidents employed within this military installation.
The cause was tried on stipulation of facts submitted to the district court of Santa Fe County. The appellant, Willie R. Ashby, during calendar years 1958 and 1959, was married and living with his wife in El Paso, Texas, and not a resident of nor domiciled in New Mexico.
The appellant…
2Cases cited5 opinions
- Ward v. MarylandSupreme Court of the United States · 1871
- Travis v. Yale & Towne Manufacturing Co.Supreme Court of the United States · 1920
- Campbell Fed. Prohibition Administrator v. Galeno Chemical Co.Supreme Court of the United States · 1930
- American Distilling Co. v. State Board of EqualizationCalifornia Court of Appeal · 1942
- Welch v. KerckhoffCourt of Appeals for the Ninth Circuit · 1936
3Cited by21 opinions
- Bokum Resources Corp. v. New Mexico Water Quality Control CommissionNew Mexico Supreme Court · 1979
- Rainbo Baking Co. of El Paso v. COMMR. OF REVNew Mexico Court of Appeals · 1972
- Crowther v. Nationwide Mutual Insurance Co.Court of Appeals of Utah · 1988
- IML Freight, Inc. v. OttosenUtah Supreme Court · 1975
- State Ex Rel. New Mexico State Highway Department v. SilvaNew Mexico Court of Appeals · 1982
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