Legal Opinion
Tunnell v. State
New Mexico Supreme Court
Decided February 2, 1983No. 14664PublishedCited by 12 opinions
1Opinion of the Court
OPINION
FEDERICI, Justice.
The Court of Appeals was asked to decide on interlocutory appeal the issue of whether the New Mexico gross receipts tax may be properly included within the value of an item of property alleged to have been shoplifted. This is a question of first impression in New Mexico.
The Court of Appeals, 659 P.2d 902, held that whether the New Mexico gross receipts tax should be included in the market value of the item is a factual issue for the jury to determine under the evidence presented in each case. We granted certiorari and reverse the Court of Appeals and the trial court.
De…
2Cases cited1 opinion
- State v. TunnellNew Mexico Court of Appeals · 1982
3Cited by12 opinions
- State v. HughesNew Mexico Court of Appeals · 1988
- State v. HaarNew Mexico Court of Appeals · 1990
- STATE FARM MUT. AUTO. INS. v. BerthelotSupreme Court of Louisiana · 1999
- State v. HigginsNew Mexico Court of Appeals · 1988
- DeBruce v. StateCourt of Criminal Appeals of Alabama · 1984
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