Amarillo-Pecos Valley Truck Lines, Inc. v. Gallegos
New Mexico Supreme Court
1Opinion of the Court
MABRY, Justice.
Appellant, as plaintiff below, filed suit for injunction against defendant and appellee, seeking to enjoin him from the collection of certain mileage tax which plaintiff charges was excessive and illegal. Upon hearing, judgment was rendered for defendant and the case dismissed.
Plaintiff is an operator of a line of trucks duly licensed by the State Corporation Commission, but responsible to the Commissioner of Revenue for the mileage tax properly imposed.
For a determination of the issues here presented we are called upon to interpret paragraphs (b) and (d) of Sec. 9, Chap. 224,…
2Cases cited16 opinions
- Tarrance v. FloridaSupreme Court of the United States · 1903
- Kidd v. AlabamaSupreme Court of the United States · 1903
- Baker v. DruesedowSupreme Court of the United States · 1923
- Davy v. McNeillNew Mexico Supreme Court · 1925
- Union Steam Pump Sales Co. v. Secretary of StateMichigan Supreme Court · 1921
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3Cited by11 opinions
- Christmas v. CowdenNew Mexico Supreme Court · 1940
- Michael J. Maloof & Co. v. Bureau of RevenueNew Mexico Supreme Court · 1969
- Besser Company v. Bureau of RevenueNew Mexico Supreme Court · 1964
- Fowler v. CorlettNew Mexico Supreme Court · 1952
- C & D Trailer Sales v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1979
6 more not listed; retrieve them via the Exa API.