Legal Opinion

United States v. Bureau of Revenue of State of New Mexico

District Court, D. New Mexico

Decided June 7, 1963No. 4488-4493PublishedCited by 12 opinions

1Opinion of the Court

BRATTON, Circuit Judge.

These cases present for determination the question of the validity of privilege taxes imposed by the State of New Mexico upon private companies, measured by receipts from the Atomic Energy Commission, hereinafter referred to as the Commission, in payment for uranium concentrate.

The United States is one of the plaintiffs in all of these six cases. Phillips Petroleum is a co-plaintiff in one; The Anaconda Company in one; HomestakeNew Mexico Partners in one; Home-stake-Sapin Partners in one; Kermac Nuclear Fuels Corporation in one; and Kerr-McGee Industries in one. The…

2Cases cited11 opinions

  1. Board of Comm'rs of Jackson Cty. v. United StatesSupreme Court of the United States · 1939
  2. Alabama v. King & BoozerSupreme Court of the United States · 1941
  3. United States v. City of DetroitSupreme Court of the United States · 1958
  4. Phillips Chemical Co. v. Dumas Independent School DistrictSupreme Court of the United States · 1960
  5. City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958

6 more not listed; retrieve them via the Exa API.

3Cited by12 opinions

  1. James D. Hodgson, Secretary of Labor, United States Department of Labor v. Lum Humphries, Doing Business as Wagoner Radio CompanyCourt of Appeals for the Tenth Circuit · 1972
  2. The Dow Chemical Corporation v. Weevil-Cide Company, Inc. Research Products Company Hartford Accident & Indemnity CompanyCourt of Appeals for the Tenth Circuit · 1990
  3. United States of America, Reynolds Electrical & Engineering Co., Inc. And Cashman Equipment Co. v. Nevada Tax CommissionCourt of Appeals for the Ninth Circuit · 1971
  4. Homestake-Sapin Partners v. United StatesCourt of Appeals for the Tenth Circuit · 1967
  5. Perry v. StaverNew Mexico Court of Appeals · 1970

7 more not listed; retrieve them via the Exa API.

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