Legal Opinion
C & D Trailer Sales v. Taxation & Revenue Department
New Mexico Court of Appeals
Decided November 29, 1979No. 3778PublishedCited by 7 opinions
1Opinion of the Court
OPINION
HENDLEY, Judge.
Taxpayer appeals an order and decision of the Department which denied a protest of assessed gross receipts tax, interest and penalty on its sales of mobile homes. We affirm.
Taxpayer raises three issues on appeal: (1) the constitutionality of New Mexico’s taxing scheme vis-a-vis mobile homes; (2) assuming the taxing scheme to be constitutional, whether it was proper to impose a penalty on Taxpayer for failure to timely pay said taxes; and (3) whether the procedures given Taxpayer by the Department were constitutionally adequate.
The Department made the following findings…
2Cases cited11 opinions
- Morrissey v. BrewerSupreme Court of the United States · 1972
- Goldberg v. KellySupreme Court of the United States · 1970
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Seidenberg v. New Mexico Board of Medical ExaminersNew Mexico Supreme Court · 1969
- Michael J. Maloof & Co. v. Bureau of RevenueNew Mexico Supreme Court · 1969
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Kmart Properties, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- Team Specialty Products, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2004
- Kewanee Industries, Inc. v. ReeseNew Mexico Supreme Court · 1993
- Consolidated Freightways Corp. v. State, Department of Revenue & TaxationIdaho Supreme Court · 1987
- Phillips Mercantile Co. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1990
2 more not listed; retrieve them via the Exa API.