Legal Opinion
S. S. Kresge Co. v. Bureau of Revenue
New Mexico Court of Appeals
Decided January 29, 1975No. 1625PublishedCited by 4 opinions
1Opinion of the Court
OPINION
LOPEZ, Judge.
This proceeding is a direct appeal from a decision and order of the Commissioner of Revenue denying a protest by the taxpayer (S. S. Kresge Company) against the imposition of gross receipts tax [§§ 72-16A-1 to 72-16A-19, N.M.S.A.1953 (Repl. Vol. 10, pt. 2, Supp.1973)], penalty and interest. We affirm.
Agreements were entered into between the taxpayer and several other companies which provided for the use of space in the taxpayer’s department stores for the purpose of retailing certain items. The commissioner found that these were license agreements and that the receipts…
2Cases cited4 opinions
- Reed v. JonesNew Mexico Court of Appeals · 1970
- Transamerica Leasing Corp. v. Bureau of RevenueNew Mexico Court of Appeals · 1969
- Westland Corporation v. Commissioner of RevenueNew Mexico Court of Appeals · 1972
- New Mexico Sheriffs & Police Ass'n v. Bureau of RevenueNew Mexico Court of Appeals · 1973
3Cited by4 opinions
- Quantum Corp. v. State Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- Strebeck Properties, Inc. v. New Mexico Bureau of RevenueNew Mexico Court of Appeals · 1979
- Cutter Flying Service, Inc. v. Property Tax DepartmentNew Mexico Court of Appeals · 1977
- Cutter Flying Service, Inc. v. Property Tax DepartmentNew Mexico Court of Appeals · 1977