Legal Opinion
Advance Schools, Inc. v. Bureau of Revenue
New Mexico Court of Appeals
Decided December 30, 1975No. 1754Published
1Opinion of the Court
548 P.2d 95 (1975)
ADVANCE SCHOOLS, INCORPORATED, Appellant,
v.
BUREAU OF REVENUE, Appellee.
No. 1754.
Court of Appeals of New Mexico.
November 25, 1975.
Certiorari granted December 30, 1975.
Robert M. Dixon, Ortega, Snead, Dixon & Hanna, Albuquerque, for appellant.
Toney Anaya, Atty. Gen., Jan E. Unna, Bureau of Revenue, Asst. Atty. Gen., Santa Fe, for appellee.
OPINION
LOPEZ, Judge.
This case involves an Illinois-based correspondence school which sells courses in New Mexico. The school contends that it should not be subject to New Mexico's Gross Receipts Tax. Sections 72-16A-3 and 72-16A-4, N.M.S.A.…
Also in this document: Dissent.
2Cases cited44 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
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