Gathings v. Bureau of Revenue
New Mexico Court of Appeals
1Opinion of the Court
OPINION
WOOD, Chief Judge.
The appeal is concerned with penalties assessed under § 72-13-82(A), N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp.1973) on the basis that the taxpayers (Robert O. Ga-things and Nedra Gathings) were negligent in failing to pay state income tax when due. The taxpayers contend: (1) they were not negligent; (2) the penalties deprived them of equal protection of the law; and (3) the word “negligence” is void for vagueness.
The Bureau issued assessments for income tax, interest and penalty for the year 1967, and for interest and penalty for the years 1968, 1969 and 1970. The…
Also in this document: Concurrence.
2Cases cited14 opinions
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- City of Santa Fe v. Gamble-Skogmo, Inc.New Mexico Supreme Court · 1964
- Ferrando v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- In Re Fisk's Estate. Fisk v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Phillips Mercantile Co. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1990
- El Centro Villa Nursing Center v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1989
- Tiffany Construction Co. v. Bureau of RevenueNew Mexico Court of Appeals · 1976
- Hess Corp. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2011
- Advance Schools, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
6 more not listed; retrieve them via the Exa API.