Legal Opinion
Nm Tax. & Rev. Dept. v. Laguna Ind.
New Mexico Supreme Court
Decided June 8, 1993No. 20855Published
1Opinion of the Court
855 P.2d 127 (1993)
115 N.M. 553
NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Defendant-Petitioner,
v.
LAGUNA INDUSTRIES, INC., and Raytheon Service Company, Plaintiffs-Respondents.
No. 20855.
Supreme Court of New Mexico.
June 8, 1993.
Tom Udall, Atty. Gen., Frank D. Katz, Sp. Asst. Atty. Gen., Santa Fe, for petitioner.
Nordhaus, Haltom, Taylor, Taradash & Frye, Wayne Bladh, Santa Fe, for respondents.
OPINION
FRANCHINI, Justice.
By opinion dated October 5, 1992, the Court of Appeals affirmed the trial court's summary judgment in favor of Laguna Industries, Inc. (Laguna) and against the New Mexico Taxation…
2Cases cited8 opinions
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- Central MacHinery Co. v. Arizona State Tax CommissionSupreme Court of the United States · 1980
- Lopez v. Employment Security Division of the New Mexico Department of LaborNew Mexico Supreme Court · 1990
- Rosebud Sioux Tribe v. US, BUR. OF INDIAN AFF.District Court, D. South Dakota · 1989
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