Legal Opinion
Blackwood & Nichols Co. v. New Mexico Taxation & Revenue Department
New Mexico Court of Appeals
Decided May 12, 1998No. 18616PublishedCited by 17 opinions
1Opinion of the Court
OPINION
DONNELLY, Judge.
{1} Blackwood & Nichols Company, Devon Energy Corporation, Koch Exploration Company, and Dugan Production Corporation (Petitioners) appeal from an order of the district court granting summary judgment in favor of the New Mexico Taxation and Revenue Department (the Department). The central issue presented on appeal is whether Petitioners are liable for the tax imposed by the Natural Gas Processors Tax Act, NMSA 1978, §§ 7-33-1 to -8 (1963, as amended through 1985, and prior to the 1998 amendment) (the Act). For the reasons discussed herein, we affirm.
FACTS AND PROCEDURAL…
2Cases cited16 opinions
- Sims v. SimsNew Mexico Supreme Court · 1996
- Cummings v. X-Ray Associates of New Mexico, P. C.New Mexico Supreme Court · 1996
- State v. Jonathan M.New Mexico Supreme Court · 1990
- Lexington Insurance v. RummelNew Mexico Supreme Court · 1997
- Benavidez v. Sierra Blanca MotorsNew Mexico Supreme Court · 1996
11 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Anderson Living Trust v. Energen Res. Corp.Court of Appeals for the Tenth Circuit · 2018
- Director, Labor & Industrial Division, New Mexico Department of Labor v. Echostar Communications Corp.New Mexico Court of Appeals · 2006
- Brown v. TrujilloNew Mexico Court of Appeals · 2004
- Aguilera v. Board of Education of the Hatch Valley SchoolsNew Mexico Supreme Court · 2006
- Kinder Morgan CO2 Co. v. State Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2008
12 more not listed; retrieve them via the Exa API.