Legal Opinion
Bradbury & Stamm Construction Co. v. Bureau of Revenue
New Mexico Supreme Court
Decided June 11, 1962No. 7105PublishedCited by 69 opinions
1Opinion of the Court
NOBLE, Justice.
This appeal challenges the constitutionality of Section 1, Chapter 195, Laws of 1961, providing exemption of certain sales to the United States, the State of New Mexico and non-profit organizations from payment of the Emergency School Taxes.
Chapter 73, Laws of 1935, the Emergency School Tax Act, imposed a privilege tax (the so-called Sales Tax) upon gross sales and services, earmarked for the public schools. The appellants, Bradbury and Stamm Construction Company, Inc., Goodyear Aircraft Corporation, Telecomputing Services, Inc., General Dynamics Corporation, Hughes Aircraft…
2Cases cited60 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Dorchy v. KansasSupreme Court of the United States · 1924
55 more not listed; retrieve them via the Exa API.
3Cited by69 opinions
- State v. FrawleyNew Mexico Supreme Court · 2007
- State v. MillerNew Mexico Supreme Court · 1966
- Gruschus Ex Rel. Estate of Adams v. Bureau of RevenueNew Mexico Supreme Court · 1965
- Quintana v. New Mexico Department of CorrectionsNew Mexico Supreme Court · 1983
- Harvey E. Yates Co. v. PowellCourt of Appeals for the Tenth Circuit · 1996
64 more not listed; retrieve them via the Exa API.