Legal Opinion
Kmart Corp. v. Taxation & Revenue Department
New Mexico Supreme Court
Decided December 29, 2005No. 27,269PublishedCited by 17 opinions
1Opinion of the Court
OPINION
MAES, Justice.
{1} We granted a Petition for Certiorari filed by Kmart Properties, Incorporated (“KPI”). On appeal, Kmart Corporation (“Kmart”) was substituted as a party for KPI because KPI subsequently merged with Kmart, who assumed KPI’s state and local taxation rights and obligations. Kmart asks this Court to reverse the opinion by our Court of Appeals, which upheld the imposition of the Gross Receipts Tax (“GRT”) and the Corporate Income Tax on KPI by the New Mexico Taxation and Revenue Department (“the Department”). Kmart presented six questions for our review: (1) Whether New…
2Cases cited11 opinions
- Bettini v. City of Las CrucesNew Mexico Supreme Court · 1971
- TPL, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Supreme Court · 2002
- Property Tax Department v. Molycorp, Inc.New Mexico Supreme Court · 1976
- Bybee v. City of AlbuquerqueNew Mexico Supreme Court · 1995
- Kmart Properties, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
6 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Lujan v. City of Santa FeDistrict Court, D. New Mexico · 2015
- Capital One Bank v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
- Geoffrey, Inc. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2009
- Classics Chicago, Inc. v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 2010
- Sonic Industries v. State of NMNew Mexico Supreme Court · 2006
12 more not listed; retrieve them via the Exa API.