Legal Opinion
City of Albuquerque v. Cauwels & Davis, Management Co.
New Mexico Supreme Court
Decided August 13, 1981No. 13379PublishedCited by 10 opinions
1Opinion of the Court
OPINION
FEDERICI, Justice.
Taxpayers (appellees) refused to pay gross receipts taxes levied by appellant, the City of Albuquerque (City) upon their income. The City brought suit in the district court to enforce the assessments. The district court entered summary judgment against the City, finding that the assessments violated a state statute and did not apply to these taxpayers in any event. The City appeals. We affirm.
Taxpayers are landlords of rented properties. The parties agree that the City is allowed to assess gross receipts taxes upon businesses in Albuquerque under authority of Section…
2Cases cited8 opinions
- Mountain States Telephone & Telegraph Co. v. New Mexico State Corp. CommissionNew Mexico Supreme Court · 1977
- Fancher v. Board of CommissionersNew Mexico Supreme Court · 1921
- City of Miami v. KayfetzSupreme Court of Florida · 1947
- Chavez v. Commissioner of RevenueNew Mexico Court of Appeals · 1970
- City of Clovis v. CrainNew Mexico Supreme Court · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Qwest Corporation v. City of Santa FeCourt of Appeals for the Tenth Circuit · 2004
- Western Investors Life Insurance v. New Mexico Life Insurance GuarantyNew Mexico Supreme Court · 1983
- Qwest Corp. v. City of Santa Fe, New MexicoDistrict Court, D. New Mexico · 2002
- SWEPI, LP v. Mora CountyDistrict Court, D. New Mexico · 2015
- Waksman v. City of AlbuquerqueNew Mexico Supreme Court · 1984
5 more not listed; retrieve them via the Exa API.