Legal Opinion
Chavez v. Commissioner of Revenue
New Mexico Court of Appeals
Decided October 9, 1970No. 497PublishedCited by 22 opinions
1Opinion of the Court
OPINION
OMAN, Judge.
The taxpayer appeals from a Decision and Order of the Commissioner holding receipts from the Atchison, Topeka and Santa Fe Railway Company during the period of February 1, 1966, to January 1, 1969, were subject to the Emergency School Tax Act, Gross Receipts and Compensating Tax Act, and municipal tax, and that these receipts were not deductible “ * * * under either Section 72-16A-14(F), N.M.S.A. 1953 (Supp.1967), and applicable amendments thereto, * * * Section 72-16A-14.8, N.M.S.A.1953 * * *”, or “* * * under any provisions of the Emergency School Tax Act.” We reverse.
The…
2Cases cited6 opinions
- Reed v. JonesNew Mexico Court of Appeals · 1970
- Evco v. JonesNew Mexico Court of Appeals · 1970
- Spillers v. Commissioner of RevenueNew Mexico Court of Appeals · 1970
- Crapo v. RockwellNew York Supreme Court · 1905
- Weiser v. Albuquerque Oil and Gasoline CompanyNew Mexico Supreme Court · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Security Escrow Corp. v. State of Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- Wing Pawn Shop v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1991
- TPL, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Supreme Court · 2002
- Benevolent & Protective Order of Elks, Lodge No. 461 v. New Mexico Property Appraisal DepartmentNew Mexico Supreme Court · 1972
- Kewanee Industries, Inc. v. ReeseNew Mexico Supreme Court · 1993
17 more not listed; retrieve them via the Exa API.