Legal Opinion

Neff v. STATE, THROUGH TAX & REV. DEPT.

New Mexico Court of Appeals

Decided September 8, 1993No. 13531Published

1Opinion of the Court

861 P.2d 281 (1993)

116 N.M. 240

George H. NEFF, Phyllis D. Neff, Robert E. Hepplewhite, and Elizabeth A. Hepplewhite, On Behalf of Themselves and All Others Similarly Situated, Plaintiffs-Appellants,

v.

STATE of New Mexico, Through Its Agency, the TAXATION AND REVENUE DEPARTMENT, Defendant-Appellee.

No. 13531.

Court of Appeals of New Mexico.

September 8, 1993.

Joseph P. Kennedy, Albuquerque, for plaintiffs-appellants George H. Neff and Phyllis D. Neff.

William F. Riordan, Albuquerque, for plaintiffs-appellants Robert E. Hepplewhite and Elizabeth A. Hepplewhite.

Tom Udall, Atty. Gen., Frank D. Katz,…

Also in this document: Concurrence.

2Cases cited20 opinions

  1. Will v. Michigan Department of State PoliceSupreme Court of the United States · 1989
  2. Felder v. CaseySupreme Court of the United States · 1988
  3. Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
  4. State Ex Rel. Norvell v. Credit Bureau of Albuquerque, Inc.New Mexico Supreme Court · 1973
  5. State v. TurnerNew Mexico Court of Appeals · 1970

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