Legal Opinion
State Ex Rel. Atty. Gen. v. Tittmann
New Mexico Supreme Court
Decided January 17, 1938No. 4301PublishedCited by 16 opinions
1Opinion of the Court
BRICE, Justice.
This is a companion case to Lougee v. New Mexico Bureau of Revenue Commissioner, 42 N.M. 115, 76 P.2d 6, recently-decided, to which reference is made for our decision on certain of the issues in this case, not restated in this opinion.
This is a suit brought by the New Mexico State Tax Commission to recover of the appellant a tax of 2 per cent, on his gross receipts from fees and retainers as an attorney at law practicing his profession in New Mexico, levied under chapter 7 of N.M.Laws 1934, Sp.Sess., hereafter called “the Sales Tax Act.” From a judgment for the plaintiff…
2Cases cited34 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Ohio Oil Co. v. ConwaySupreme Court of the United States · 1930
- Reif v. BarrettIllinois Supreme Court · 1933
- Tarrance v. FloridaSupreme Court of the United States · 1903
- Kidd v. AlabamaSupreme Court of the United States · 1903
29 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Tracfone Wireless, Inc. and Virgin Mobile USA, L.P. v. Commission on State Emergency CommunicationsTexas Supreme Court · 2013
- State v. WhiteNew Mexico Supreme Court · 1954
- Olson v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1947
- Fowler v. CorlettNew Mexico Supreme Court · 1952
- New Mexico Electric Service Co. v. JonesNew Mexico Court of Appeals · 1969
11 more not listed; retrieve them via the Exa API.