Legal Opinion
Kinder Morgan CO2 Co. v. State Taxation & Revenue Department
New Mexico Court of Appeals
Decided October 30, 2008No. 27,734PublishedCited by 15 opinions
1Opinion of the Court
OPINION
SUTIN, Chief Judge.
{1} In this appeal involving severance taxes, we address the concept of excusable neglect in a Rule 1-060(B)(1) NMRA proceeding where an attorney is careless in failing to meet a deadline. We are also required to interpret a regulation of the New Mexico Taxation and Revenue Department (the Department) that allows a purchaser of an interest in a pipeline to deduct transportation costs from the price of the product sold. We hold that the district court did not abuse its discretion in finding excusable neglect under the circumstances. We also hold that the district…
2Cases cited33 opinions
- Pioneer Investment Services Co. v. Brunswick Associates Ltd. PartnershipSupreme Court of the United States · 1993
- Self v. United Parcel Service, Inc.New Mexico Supreme Court · 1998
- United States v. CarltonSupreme Court of the United States · 1994
- State v. WilsonNew Mexico Supreme Court · 1994
- New Mexico Right to Choose/NARAL v. JohnsonNew Mexico Supreme Court · 1999
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3Cited by15 opinions
- Phoenix Funding, LLC v. Aurora Loan Services, LLCNew Mexico Supreme Court · 2017
- Hess Corp. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2011
- N.M. Uninsured Employers' Fund v. GallegosNew Mexico Court of Appeals · 2017
- Marquez v. LarrabeeNew Mexico Court of Appeals · 2016
- Rogers v. Bd. of Comm'rs of Torrance Cty.New Mexico Court of Appeals · 2019
10 more not listed; retrieve them via the Exa API.