Legal Opinion
Santa Fe Downs, Inc. v. Bureau of Revenue
New Mexico Court of Appeals
Decided April 20, 1973No. 1052PublishedCited by 14 opinions
1Opinion of the Court
OPINION
WOOD, Chief Judge.
After an audit, the Bureau of Revenue issued its notice of assessment of taxes to taxpayer, Santa Fe Downs, Inc. The assessment was for state gross receipts and compensating tax, penalty and interest, and county sales tax. Taxpayer protested the assessment. After a formal hearing the Commissioner of Revenue denied the protest. Taxpayer appeals directly to this Court from the decision and order of the Commissioner. Section 72-13-39, N.M.S. A. 1953 (Repl.Vol. 10, pt. 2, Supp.1971). The dispositive issue is whether, under § 60-6-9, N.M.S.A. 1953 (Repl.Vol. 9, pt. 1,…
2Cases cited11 opinions
- Saiz Ex Rel. Waite v. City of AlbuquerqueNew Mexico Court of Appeals · 1971
- Flynn, Welch & Yates, Inc. v. State Tax CommissionNew Mexico Supreme Court · 1934
- Till v. JonesNew Mexico Court of Appeals · 1972
- First National Bank v. CommissionerNew Mexico Court of Appeals · 1969
- George E. Breece Lumber Co. v. MirabalNew Mexico Supreme Court · 1930
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Mutual Life Insurance v. City of Los AngelesCalifornia Supreme Court · 1990
- Arnold v. StateNew Mexico Supreme Court · 1980
- Farm and Home Savings Ass'n v. SpradlingSupreme Court of Missouri · 1976
- United States Brewers Ass'n v. Director of the New Mexico Department of Alcoholic Beverage ControlNew Mexico Supreme Court · 1983
- City of Albuquerque v. New Mexico State Corp. CommissionNew Mexico Supreme Court · 1979
9 more not listed; retrieve them via the Exa API.