Legal Opinion
Tiffany Construction Co. v. Bureau of Revenue
New Mexico Supreme Court
Decided June 1, 1981No. 13290Published
1Opinion of the Court
629 P.2d 1225 (1981)
96 N.M. 296
TIFFANY CONSTRUCTION COMPANY, INC., Petitioner,
v.
BUREAU OF REVENUE of the State of New Mexico, Respondent.
No. 13290.
Supreme Court of New Mexico.
June 1, 1981.
McCulloch, Grisham & Lawless, Thomas L. Grisham, Albuquerque, for petitioner.
Jeff Bingaman, Atty. Gen., Sarah Bennett, Gerald Richardson, Asst. Attys. Gen., Santa Fe, for respondent.
OPINION
FEDERICI, Justice.
The issue before this Court on certiorari is whether the State of New Mexico has a right to impose a gross receipts tax on a non-Indian contractor's activities on an Indian reservation. We discuss: (I)…
Also in this document: Dissent.
2Cases cited15 opinions
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- Williams v. LeeSupreme Court of the United States · 1959
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- United States v. KagamaSupreme Court of the United States · 1886
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