Legal Opinion
Waldroop v. O'Cheskey
New Mexico Court of Appeals
Decided November 21, 1973No. 1187PublishedCited by 6 opinions
1Opinion of the Court
OPINION
WOOD, Chief Judge.
After an audit, the Bureau of Revenue issued an assessment for gross receipts and compensating tax, penalty and interest to Waldroop, the proprietor of a bar and package liquor store. Waldroop protested the assessment, and after two partial abatements of the assessment, the protest was denied. Waldroop appeals directly to this Court from the decision of the Commissioner of Revenue denying the protest. Section 72-13-39, N.M.S.A.1953 (Repl.Vol. 10, pt. 2, Supp.1973). The assessment was based on the underpayment of taxes. The underpayment was determined after the Bureau…
2Cases cited2 opinions
- Archuleta v. O'CheskeyNew Mexico Court of Appeals · 1972
- Torridge Corporation v. COMMR. OF REVENUENew Mexico Court of Appeals · 1972
3Cited by6 opinions
- Kewanee Industries, Inc. v. ReeseNew Mexico Supreme Court · 1993
- N.M. Taxation & Revenue Dep't v. Casias TruckingNew Mexico Court of Appeals · 2014
- Taxation & Revenue Department v. F. W. Woolworth Co.New Mexico Supreme Court · 1981
- George R. v. Director of Revenue Divicsion TaxationNew Mexico Court of Appeals · 1980
- New Mexico Taxation & Revenue Department v. Casias TruckingNew Mexico Court of Appeals · 2014
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