Legal Opinion
Stockton v. State Taxation & Revenue Department
New Mexico Court of Appeals
Decided April 20, 2007No. 26,041PublishedCited by 10 opinions
1Opinion of the Court
OPINION
PICKARD, Judge.
{1} Pro se Appellants, Jo Ann and Brooky Stockton (Taxpayers), appeal from an administrative decision and order denying their protest of a tax lien filed by the New Mexico Taxation and Revenue Department (Department). Taxpayers raise several technical challenges to the manner in which the Department obtained and utilized Ms. Stockton’s federal income tax information. Taxpayers also challenge the authority of the Department’s hearing officer with respect to oath-of-office and surety-bond requirements. Concluding that Taxpayers’ arguments are without merit, we affirm.
BACKGR…
2Cases cited30 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Davis v. CommissionerUnited States Tax Court · 2000
- United States v. Erwin R. WunderCourt of Appeals for the Sixth Circuit · 1990
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3Cited by10 opinions
- Landess v. GARDNER TURF GRASS, INC.New Mexico Court of Appeals · 2008
- Tucson Elec. Power Co. v. N.M. Taxation and Revenue Dep'tNew Mexico Court of Appeals · 2019
- Homer F. v. Jeremiah E.New Mexico Court of Appeals · 2009
- In Re Adoption of Homer F.New Mexico Court of Appeals · 2009
- High Desert Recovery v. N.M. Tax'n & Revenue Dep'tNew Mexico Court of Appeals · 2021
5 more not listed; retrieve them via the Exa API.