Legal Opinion
Eastern Navajo Industries, Inc. v. Bureau of Revenue
New Mexico Court of Appeals
Decided June 29, 1976No. 2188PublishedCited by 12 opinions
1Opinion of the Court
OPINION
HERNANDEZ, Judge.
Taxpayer, Eastern Navajo Industries, appeals pursuant to § 72-13-39, N.M.S.A. 1953 (Repl. Vol. 10, Supp.1975), a Decision and Order of the Commissioner of the Bureau of Revenue assessing gross receipts to this taxpayer.
The fundamental issue in this appeal is whether incorporation by the taxpayer under our Business Corporation Act, Sections 51-24-1 to 51-31-11, N.M.S.A. 1953 (Repl. Vol. 8, pt. 1, Supp.1975) will preclude consideration of the Indian ethnicity of its stockholders in determining the correctness of the Bureau of Revenue’s assessment.
Most of the pertinent…
Also in this document: Concurrence.
2Cases cited5 opinions
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- State Trust & Savings Bank v. Hermosa Land & Cattle Co.New Mexico Supreme Court · 1925
- United States of America v. State Tax Commission of the State of MississippiCourt of Appeals for the Fifth Circuit · 1974
- G. M. Shupe, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1976
- Hunt v. O'CheskeyNew Mexico Court of Appeals · 1973
3Cited by12 opinions
- Stinson v. BerryNew Mexico Court of Appeals · 1997
- T.W.I.W., Inc. v. RhudyNew Mexico Supreme Court · 1981
- Airvator, Inc. v. Turtle Mountain Manufacturing Co.North Dakota Supreme Court · 1983
- Blaze Construction Co. v. Taxation & Revenue DepartmentNew Mexico Supreme Court · 1994
- Two Old Hippies, LLC v. Catch the Bus, LLCDistrict Court, D. New Mexico · 2011
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