Legal Opinion
Gibbons & Reed Company v. Bureau of Revenue
New Mexico Supreme Court
Decided August 4, 1969No. 8745PublishedCited by 14 opinions
1Opinion of the Court
OPINION
TACKETT, Justice.
This action was brought in the District Court of Santa Fe County, New Mexico, against the Commissioner of Revenue for a refund of compensating or use taxes paid under protest. Upon a trial without a jury, the trial court granted judgment for plaintiff in the sum of $5,629.56, and judgment for defendant in the sum of $290.89 for additional taxes owed by plaintiff.
Plaintiff attempted to recover the sum of $20,518.90 paid under protest to the Bureau of Revenue under an assessment made January 31, 1965. Plaintiff alleged three general grounds for recovery of the amounts…
2Cases cited8 opinions
- Hoskins v. Albuquerque Bus CompanyNew Mexico Supreme Court · 1963
- Bradley v. . Degnon Contracting Co.New York Court of Appeals · 1918
- Natural Gas Pipeline Co. of America v. State Commission of Revenue & TaxationSupreme Court of Kansas · 1947
- Brundage v. KL House Construction CompanyNew Mexico Supreme Court · 1964
- Griego v. HoganNew Mexico Supreme Court · 1963
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Worthey v. Sedillo Title Guaranty, Inc.New Mexico Supreme Court · 1973
- State v. EdenNew Mexico Court of Appeals · 1989
- Smith MacHinery Corp. v. Hesston, Inc.New Mexico Supreme Court · 1985
- Kaiser Steel Corp. v. Revenue Division, Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1981
- Pittsburgh & Midway Coal Mining Co. v. Revenue Division, Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1983
9 more not listed; retrieve them via the Exa API.