Legal Opinion
Humble Pipe Line Co. v. State
New Mexico Supreme Court
Decided November 27, 1940No. 4564PublishedCited by 2 opinions
1Opinion of the Court
BRICE, Justice.
This is an action to obtain a declaratory judgment, and the question is whether appellee is liable to an income tax, which appellants assert was levied against it by Ch. 85 of L. 1933, as amended by Ch. 29, L. 1934, Sp.Sess., and Ch. 189, L. 1937.
The appellee is a corporation organized and existing under the laws of the State of Texas with authority to transact business in New Mexico.
The appellant has demanded income tax from the appellee in the sum of $3,287.10, with interest and penalties alleged to be due the State of New Mexico. The trial court concluded that as the…
2Cases cited26 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Shaffer v. CarterSupreme Court of the United States · 1920
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
21 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- State Tax Commission v. Memphis Natural Gas Co.Mississippi Supreme Court · 1944
- Southwestern Gas & Elec. Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1953