Legal Opinion
Ghahate v. Bureau of Revenue
New Mexico Court of Appeals
Decided February 21, 1969No. 253PublishedCited by 15 opinions
1Opinion of the Court
OPINION
WOOD, Judge.
Barton Ghahate is an enrolled member of the Zuni Indian tribe. His wife, Evangeline R. Ghahate, is an enrolled member of the Navajo Indian tribe. They sought a refund of New Mexico income tax paid for 1967. The Commissioner (Commissioner of Revenue) denied the claim. The Ghahates invoked our jurisdiction by appealing directly to this court. Section 72-13-39, N.M.S.A.1953 (Repl.Vol. 10, pt. 2, Supp.1967); see Paiz v. Hughes, 76 N.M. 562, 417 P.2d 51 (1966). They assert the Commissioner’s order is not in accordance with law. They contend that New Mexico does not 'have…
2Cases cited16 opinions
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- Williams v. LeeSupreme Court of the United States · 1959
- Organized Village of Kake v. EganSupreme Court of the United States · 1962
- Squire v. CapoemanSupreme Court of the United States · 1956
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
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3Cited by15 opinions
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Sangre De Cristo Development Corp. v. City of Santa FeNew Mexico Supreme Court · 1972
- State Ex Rel. Bear v. District Court of the Fifteenth Judicial District Ex Rel. County of RooseveltMontana Supreme Court · 1973
- In Re Estate of Big SpringMontana Supreme Court · 2011
- State Securities, Inc. v. AndersonNew Mexico Supreme Court · 1973
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