Legal Opinion
United States v. New Mexico
Court of Appeals for the Tenth Circuit
Decided March 6, 1981No. 79-1632PublishedCited by 16 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
In this tax dispute between the United States and the State of New Mexico the only question is whether New Mexico is entitled to a jury trial. The New Mexico tax was assessed against, and originally paid by, a private contractor. The tax was passed on to, and ultimately paid by, the United States. The trial court denied the jury request, and after a trial to the court gave judgment for the United States, and against New Mexico, for over $127,000. We reverse and remand for a trial by jury.
The challenged tax relates to radio telescope antennas to be used at the…
2Cases cited15 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Beacon Theatres, Inc. v. WestoverSupreme Court of the United States · 1959
- Dairy Queen, Inc. v. WoodSupreme Court of the United States · 1962
- Katchen v. LandySupreme Court of the United States · 1966
- Ross v. BernhardSupreme Court of the United States · 1969
10 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Golden v. Kelsey-Hayes Co.Court of Appeals for the Sixth Circuit · 1996
- Glenda Smith and Ray Martin v. Howard Barton, Larry Barnes, Jack Ugaki, and Brian WardleCourt of Appeals for the Ninth Circuit · 1990
- Gulf Life Insurance Company, a Florida Corporation v. Carl J. Arnold, an Individual Residing in the State of TennesseeCourt of Appeals for the Eleventh Circuit · 1987
- Leon Thompson v. Kerr-Mcgee Refining CorporationCourt of Appeals for the Tenth Circuit · 1981
- Standard Oil Company of California v. Arizona, California, Florida, Oregon, and WashingtonCourt of Appeals for the Ninth Circuit · 1984
11 more not listed; retrieve them via the Exa API.