Legal Opinion

New Mexico Newspapers, Inc. v. Bureau of Revenue

New Mexico Court of Appeals

Decided March 5, 1971No. 516Published

1Opinion of the Court

483 P.2d 317 (1971)

82 N.M. 436

NEW MEXICO NEWSPAPERS, INC., a New Mexico Corporation, Appellant,

v.

BUREAU OF REVENUE, State of New Mexico and Franklin Jones, Commissioner of Revenue, Appellees.

No. 516.

Court of Appeals of New Mexico.

March 5, 1971.

Jeff Bingaman, Stephenson, Campbell & Olmsted, Santa Fe, for appellant.

James A. Maloney, Atty. Gen., Santa Fe, Mark B. Thompson III, Asst. Atty. Gen., for appellees.

OPINION

SPIESS, Chief Judge.

This appeal challenges an administrative decision and order of the Commissioner of Revenue assessing gross receipts tax [§§ 72-16A-1 through 72-16A-19, N.M.S.A.…

Also in this document: Concurrence.

2Cases cited19 opinions

  1. Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
  2. Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
  3. Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
  4. Freeman v. HewitSupreme Court of the United States · 1947
  5. General Motors Corp. v. WashingtonSupreme Court of the United States · 1964

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