Legal Opinion
Flynn, Welch & Yates, Inc. v. State Tax Commission
New Mexico Supreme Court
Decided January 6, 1934No. 3925PublishedCited by 20 opinions
1Opinion of the Court
SADLER, Justice.
The appellants, state tax commission, and Byron O. Beall, Prager Miller, and D. E. Rodriguez, constituting the personnel of said commission, upon this appeal seek to overthrow an injunction order issued against them by the district court of Santa Fé county restraining the enforcement of chapter 72’of the New Mexico Session Laws of 1933, commonly designated as the Severance Tax Law. The act, as shown by its title, purports to levy an “excise tax” upon oil and gas severed from the soil of this state, provides for the collection of the tax, its distribution, stipulates penalties…
2Cases cited32 opinions
- Patton v. BradySupreme Court of the United States · 1902
- Dawson v. Kentucky Distilleries & Warehouse Co.Supreme Court of the United States · 1921
- Oliver Iron Mining Co. v. LordSupreme Court of the United States · 1923
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
- Ohio Oil Co. v. ConwaySupreme Court of the United States · 1929
27 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Merrion v. Jicarilla Apache TribeCourt of Appeals for the Tenth Circuit · 1980
- Barwise v. SheppardSupreme Court of the United States · 1936
- Idaho Gold Dredging Co. v. BalderstonIdaho Supreme Court · 1938
- Ohio Oil Co. v. WrightIllinois Supreme Court · 1944
- City of Plymouth v. ElsnerWisconsin Supreme Court · 1965
15 more not listed; retrieve them via the Exa API.