Legal Opinion
Vaughn v. State Taxation & Revenue Department
New Mexico Court of Appeals
Decided July 13, 1982No. 5450PublishedCited by 13 opinions
1Opinion of the Court
OPINION
NEAL, Judge.
This appeal concerns the construction of § 22-11-42, N.M.S.A.1978.
Plaintiffs are, or have been, members of the Educational Retirement Fund (ERF). They are required to contribute 5V2% of their annual salary to the ERF. Section 22-11-16, N.M.S.A.1978, § 22-11-21, N.M. S.A.1978. The Department of Taxation (Department) imposes income tax on the total amount of the members’ salaries, including the portion withheld for the ERF (5V2% of the total salary). The plaintiffs, contending that their contributions to the ERF should not be included in their taxable base, filed suit asking…
2Cases cited6 opinions
- State v. ElliottNew Mexico Supreme Court · 1977
- Perea v. BacaNew Mexico Supreme Court · 1980
- Spears v. Canon De Carnue Land GrantNew Mexico Supreme Court · 1969
- Southern Union Gas Co. v. New Mexico Public Service CommissionNew Mexico Supreme Court · 1971
- Weiland Ex Rel. Weiland v. VigilNew Mexico Court of Appeals · 1977
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Pierce v. State Ex Rel. New Mexico Taxation & Revenue DepartmentNew Mexico Supreme Court · 1995
- City of Farmington v. L.R. Foy Construction Co.New Mexico Supreme Court · 1991
- Clayton v. Farmington City CouncilNew Mexico Court of Appeals · 1995
- Brewster v. Cooley & AssociatesNew Mexico Court of Appeals · 1993
- Claridge v. New Mexico State Racing CommissionNew Mexico Court of Appeals · 1988
8 more not listed; retrieve them via the Exa API.