Legal Opinion
Vivigen, Inc. v. Minzner
New Mexico Court of Appeals
Decided February 8, 1994No. 14325PublishedCited by 5 opinions
1Opinion of the Court
OPINION
HARTZ, Judge.
The Secretary of the New Mexico Taxation and Revenue Department (Department) appeals from a district court judgment awarding Vivigen, Inc., a refund of $115,016.77 in compensating taxes, interest, and penalty that Vivigen paid following the Department’s audit for the period January 1,1984, through June 30, 1990.
The Department based its assessment of taxes against Vivigen on Vivigen’s failure to pay compensating taxes. Compensating tax is imposed on one who uses tangible property “acquired outside this state as the result of a transaction that would have been subject to…
Also in this document: Concurrence.
2Cases cited24 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. DalmSupreme Court of the United States · 1990
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Matter of Adoption of DoeNew Mexico Supreme Court · 1984
- Stone v. WhiteSupreme Court of the United States · 1937
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3Cited by5 opinions
- Fadner v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2007
- Siemens Energy & Automation, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1994
- Teco Investments, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- Wisconsin Department of Revenue v. Van EngelCourt of Appeals of Wisconsin · 1999
- Vivigen, Inc. v. MinznerNew Mexico Court of Appeals · 1994