Legal Opinion
Brim Healthcare v. STATE, TAX. & REV. DEPT.
New Mexico Court of Appeals
Decided May 1, 1995No. 15658PublishedCited by 7 opinions
1Opinion of the Court
OPINION
BLACK, Judge.
Brim Healthcare, Inc. (Brim), a corporation headquartered in Oregon, contracted to provide management services to two hospitals in northern New Mexico. Brim’s services consisted of a management consultant function and a personnel staffing function.
In 1991, the New Mexico Department of Taxation and Revenue (the Department) performed an audit of Brim. As a result of that audit, the Department mailed Brim an assessment for more than $39,000.00 in gross receipts tax, penalties, and interest. There is no dispute that Brim’s management consulting fees are subject to New Mexico’s…
2Cases cited8 opinions
- Security Escrow Corp. v. State of Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1988
- Westland Corporation v. Commissioner of RevenueNew Mexico Court of Appeals · 1971
- Wing Pawn Shop v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1991
- New Mexico Enterprises, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1974
- Carlsberg Management Co. v. State, Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1993
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- ITT Educational Services, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- Grogan v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- MPC Ltd. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
- Johnson & Johnson v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1997
- Johnson & Johnson v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1997
2 more not listed; retrieve them via the Exa API.