Legal Opinion
Spillers v. Commissioner of Revenue
New Mexico Court of Appeals
Decided July 24, 1970No. 462PublishedCited by 18 opinions
1Opinion of the Court
OPINION
SPIESS, Chief Judge.
This is an appeal from a decision and order of the Commissioner of Revenue. The order resulted in the imposition of a gross receipts tax upon commissions paid to a resident agent of an interstate carrier of household goods for initiating or “booking” interstate transportation of such goods. The commissions were paid during the year 1968 and the month of February, 1969.
The law under which the Commissioner acted and which was applicable to the period was Laws of 1966, Ch. 47, [§§ 72-16A-1 through 72-16A-29, N.M.S.A.1953 (Supp. 1967)]. This Act has in certain respects…
2Cases cited21 opinions
- Baldwin v. G. A. F. Seelig, Inc.Supreme Court of the United States · 1935
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
16 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Chavez v. Commissioner of RevenueNew Mexico Court of Appeals · 1970
- Pharmaceutical Manufacturers Ass'n v. New Mexico Board of PharmacyNew Mexico Court of Appeals · 1974
- Markham Advertising Co. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Baskin-Robbins Ice Cream Co. v. Revenue DivisionNew Mexico Court of Appeals · 1979
- Ealey v. Bureau of RevenueNew Mexico Supreme Court · 1976
13 more not listed; retrieve them via the Exa API.