Legal Opinion
Blaze Construction Co. v. Taxation & Revenue Department
New Mexico Supreme Court
Decided October 18, 1994No. 21551, 22132PublishedCited by 29 opinions
1Opinion of the Court
OPINION
BACA, Chief Justice.
This proceeding arises from two consolidated cases decided in the Court of Appeals, Blaze Construction Co. v. New Mexico Taxation and Revenue Department, 117 N.M. 362, 871 P.2d 1368 (Ct.App.), cert. granted, 118 N.M. 178, 879 P.2d 1197 (1993), and a third case in the same Court, Arco Materi als, Inc. v. New Mexico Taxation and Revenue Department, 118 N.M. 12, 878 P.2d 330 (1994), cert. granted, 117 N.M. 802, 877 P.2d 1105 (1994). We granted certiorari in these cases and consolidated them to consider whether federal law preempts imposition of New Mexico gross…
2Cases cited18 opinions
- Keystone Bituminous Coal Assn. v. DeBenedictisSupreme Court of the United States · 1987
- Williams v. LeeSupreme Court of the United States · 1959
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
13 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Arizona Department of Revenue v. Blaze Construction Co.Supreme Court of the United States · 1999
- Grogan v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- State v. AlvaradoNew Mexico Court of Appeals · 2012
- State v. Blaze Const. Co., Inc.Court of Appeals of Arizona · 1997
- Hess Corp. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2011
24 more not listed; retrieve them via the Exa API.