Legal Opinion
McConnell v. State Ex Rel. Bureau of Revenue
New Mexico Court of Appeals
Decided December 22, 1971No. 714PublishedCited by 23 opinions
1Opinion of the Court
OPINION
SUTIN, Judge.
This is an appeal by McConnell from a decision and order of the Commissioner of Revenue, which denied the protests made to the Bureau of Revenue assessments.
We affirm.
A formal hearing was held and McConnell appeared pro se. He claims the decision was, as a matter of law, arbitrary, capricious, and constituted an abuse of discretion and thereby resulted in violation of his constitutional rights.
These claims are based on the contention that McConnell was not fully aware of his rights as to the conduct, requirements and conclusiveness of the formal hearing. On the basis of…
2Cases cited3 opinions
- Griswold v. Department of Alcoholic Beverage ControlCalifornia Court of Appeal · 1956
- New York State Commission for Human Rights v. E. Landau Industries, Inc.New York Supreme Court · 1968
- Regents of the New Mexico College of Agriculture & Mechanic Arts v. Academy of Aviation, Inc.New Mexico Supreme Court · 1971
3Cited by23 opinions
- First National Bank v. Bernalillo County Valuation Protest BoardNew Mexico Court of Appeals · 1977
- Archuleta v. O'CheskeyNew Mexico Court of Appeals · 1972
- Champion International Corp. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Nelson v. Department of Employment SecurityCourt of Appeals of Utah · 1990
- Torridge Corporation v. COMMR. OF REVENUENew Mexico Court of Appeals · 1972
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