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Legal Opinion

United Parcel Serv. v. N.M. Tax'n & Revenue Dep't

New Mexico Court of Appeals

Decided June 22, 2023No. A-1-CA-38585Published

1Opinion of the Court

Office of the Director 11:02:23 2023.09.27 New Mexico Compilation '00'06- Commission 2020.005.30524 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO Opinion Number:

2023-NMCA-064

Filing Date: June 22, 2023 No. A-1-CA-38585 UNITED PARCEL SERVICE INC. (OHIO) & AFFILIATES, Protestant-Appellee, v. NEW MEXICO TAXATION & REVENUE DEPARTMENT, Respondent-Appellant, IN THE MATTER OF THE PROTEST OF ASSESSMENT ISSUED UNDER LETTER ID NO. L1388538320. APPEAL FROM THE ADMINISTRATIVE HEARINGS OFFICE Brian VanDenzen, Chief Hearing Officer Joe Lennihan Santa Fe, NM for Appellee Raúl Torrez, Attorney General…

2Cases cited10 opinions

  1. Daubert v. Merrell Dow Pharmaceuticals, Inc.Supreme Court of the United States · 1993
  2. Kumho Tire Co. v. CarmichaelSupreme Court of the United States · 1999
  3. Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
  4. Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
  5. State v. TorresNew Mexico Supreme Court · 1999

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