Legal Opinion
Rainbo Baking Co. of El Paso v. COMMR. OF REV
New Mexico Court of Appeals
Decided October 13, 1972No. 915PublishedCited by 19 opinions
1Opinion of the Court
OPINION
WOOD, Chief Judge.
This appeal involves nontaxable transaction certificates [§ 72-16A-13, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp.1971) ] and a regulation of the Commissioner of Revenue providing a specified time when the certificates were to be in the possession of the taxpayer.
The Bureau of Revenue audited the books and records of Rainbo (Rainbo Baking Company of El Paso, Texas). On the basis of the audit the Bureau issued a notice of assessment of taxes. A portion of the assessment was compromised. Section 72-13-34, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp.1971). Rainbo protested…
2Cases cited6 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Morrill v. JonesSupreme Court of the United States · 1883
- State v. AllenNew Mexico Supreme Court · 1967
- Harris v. Alcoholic Beverage Control Appeals BoardCalifornia Court of Appeal · 1964
- State Ex Rel. McCulloch v. AshbyNew Mexico Supreme Court · 1963
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- State Ex Rel. Taylor v. JohnsonNew Mexico Supreme Court · 1998
- Bokum Resources Corp. v. New Mexico Water Quality Control CommissionNew Mexico Supreme Court · 1979
- Archuleta v. O'CheskeyNew Mexico Court of Appeals · 1972
- Leaco Rural Telephone Cooperative, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1974
- Chalamidas v. Environmental Improvement DivisionNew Mexico Court of Appeals · 1984
14 more not listed; retrieve them via the Exa API.