United States v. Bureau of Revenue
New Mexico Court of Appeals
1Opinion of the Court
OPINION
WOOD, Chief Judge.
The Bureau of Revenue issued tax assessments against two United States Atomic Energy Commission contractors — Zia (The Zia Company) and LACI (Los Ala-mos Constructors, Inc.). The assessments were for the period January 1, 1966 through June 30, 1967. The taxes were assessed under the Emergency School Tax Act and the Compensating Tax Act as those Acts were worded during the assessment period. The United States is a party because the contracts with Zia and LACI obligate the United States to provide funds necessary to defray all costs incurred in the performance of the…
Also in this document: Concurrence.
2Cases cited8 opinions
- Transamerica Leasing Corp. v. Bureau of RevenueNew Mexico Court of Appeals · 1969
- Silver City Consolidated School District No. 1 v. Board of Regents of New Mexico Western CollegeNew Mexico Supreme Court · 1965
- Ross v. DanielNew Mexico Supreme Court · 1949
- Rask v. Board of Bar ExaminersNew Mexico Supreme Court · 1966
- City of Carlsbad v. NealNew Mexico Supreme Court · 1952
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3Cited by19 opinions
- United States v. New MexicoSupreme Court of the United States · 1982
- State v. MartinNew Mexico Court of Appeals · 1977
- Rainaldi v. Public Employees Retirement BoardNew Mexico Supreme Court · 1993
- National Advertising Co v. State Ex Rel. New Mexico State Highway CommissionNew Mexico Supreme Court · 1977
- Taxation & Revenue Department v. Bien Mur Indian Market Center, Inc.New Mexico Supreme Court · 1989
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