Legal Opinion

Vivigen, Inc. v. Minzner

New Mexico Court of Appeals

Decided February 8, 1994No. 14325Published

1Opinion of the Court

870 P.2d 1382 (1994)

117 N.M. 224

VIVIGEN, INC., Plaintiff-Appellee,

v.

Richard C. MINZNER, Secretary, New Mexico Taxation and Revenue Department, Defendant-Appellant.

No. 14325.

Court of Appeals of New Mexico.

February 8, 1994.

Marshall G. Martin, Joe W. Wood, Fred W. Schwendimann, Hinkle, Cox, Eaton, Coffield & Hensley, Albuquerque, for plaintiff-appellee.

Tom Udall, Atty. Gen., Margaret B. Alcock, Sp. Asst. Atty. Gen., New Mexico Taxation & Revenue Dept., Santa Fe, for defendant-appellant.

OPINION

HARTZ, Judge.

The Secretary of the New Mexico Taxation and Revenue Department (Department) appeals from a…

Also in this document: Concurrence.

2Cases cited25 opinions

  1. Bull v. United StatesSupreme Court of the United States · 1935
  2. United States v. DalmSupreme Court of the United States · 1990
  3. McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
  4. Matter of Adoption of DoeNew Mexico Supreme Court · 1984
  5. Stone v. WhiteSupreme Court of the United States · 1937

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