House of Carpets, Inc. v. Bureau of Revenue
New Mexico Court of Appeals
1Opinion of the Court
OPINION
LOPEZ, Judge.
Plouse of Carpets, Incorporated, appeals from a decision and order of the Commissioner of Revenue pursuant to § 72-13-39, N.M.S.A.1953 (Repl.Vol. 10, pt. 2, Supp. 1971).
The Bureau of Revenue conducted two audits on the books and records of taxpayer for the period January 1, 196-1 to September 30, 1967. On the basis of these audits, the Bureau issued two assessments of ■emergency school, gross receipts, and municipal taxes, plus penalty and interest taxes against taxpayer for failure to include in its reported gross receipts, amounts received for installation of carpet.…
Also in this document: Concurrence.
2Cases cited8 opinions
- Gross Income Tax Division v. L. S. Ayres & Co.Indiana Supreme Court · 1954
- Michael J. Maloof & Co. v. Bureau of RevenueNew Mexico Supreme Court · 1969
- Spagat v. MahinIllinois Supreme Court · 1971
- Edmunds v. Bureau of RevenueNew Mexico Supreme Court · 1958
- Rust Tractor Co. v. Bureau of RevenueNew Mexico Court of Appeals · 1970
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Co-Con, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1974
- New Mexico Enterprises, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1974
- Sonic Industries, Inc. v. StateNew Mexico Court of Appeals · 2000
- New Mexico Sheriffs & Police Ass'n v. Bureau of RevenueNew Mexico Court of Appeals · 1973
- Co-Con, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1974
1 more not listed; retrieve them via the Exa API.