Legal Opinion
New Mexico Newspapers, Inc. v. Bureau of Revenue
New Mexico Court of Appeals
Decided March 5, 1971No. 516PublishedCited by 5 opinions
1Opinion of the Court
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. 1953 (Rpl. Vol. 10, pt. 2) (Supp. 1969)], against certain receipts of appellant-taxpayer which are derived from out-of-state advertising published in its newspaper.
Taxpayer bases its contention of nontaxability upon two alternative grounds:
I. The receipts in question are immune because taxation of them would be violative of the Commerce Clause of the United States Constitution.
II. Application of the tax to…
2Cases cited16 opinions
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Freeman v. HewitSupreme Court of the United States · 1947
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Markham Advertising Co. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- American Dairy Queen Corp. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1979
- Advance Schools, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Advance Schools, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- New Mexico Newspapers, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1971