Legal Opinion
U.S. Xpress, Inc. v. New Mexico Taxation & Revenue Department
New Mexico Court of Appeals
Decided May 17, 2005No. 24,702PublishedCited by 4 opinions
1Opinion of the Court
OPINION
VIGIL, J.
{1} Appellants’ motion for rehearing is denied. The opinion filed in this case on March 23, 2005, is withdrawn and this opinion is substituted in its place.
{2} Plaintiffs appeal an order from the district court denying class certification. Plaintiffs argue that the district court erroneously concluded that the proposed plaintiff class could only include taxpayers who had exhausted their administrative remedies. We agree. Therefore, we reverse and remand for proceedings consistent with this opinion.
BACKGROUND
{3} In December 2002, Plaintiffs filed claims with the New Mexico…
2Cases cited11 opinions
- Weinberger v. SalfiSupreme Court of the United States · 1975
- Joseph Foster v. Albert Gueory, Ronald Dorsey, and Rudolph J. Thornton v. Local 2311 of the United Brotherhood of Carpenters and Joiners of AmericaCourt of Appeals for the D.C. Circuit · 1981
- Regents of the University of New Mexico v. New Mexico Federation of TeachersNew Mexico Supreme Court · 1998
- Bailey v. StateSupreme Court of North Carolina · 1998
- Morgan Keegan Mortgage Co. v. CandelariaNew Mexico Court of Appeals · 1997
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3Cited by4 opinions
- US Xpress v. Taxation and Revenue Dept.New Mexico Supreme Court · 2006
- Rivera-Platte v. First Colony Life Ins. Co.New Mexico Court of Appeals · 2007
- Rivera-Platte v. First Colony Life InsuranceNew Mexico Court of Appeals · 2007
- US Xpress v. Taxation & Rev. Dept.New Mexico Court of Appeals · 2005