Legal Opinion
Harris v. Revenue Division of the Taxation & Revenue Department
New Mexico Court of Appeals
Decided February 26, 1987No. 8705PublishedCited by 8 opinions
1Opinion of the Court
OPINION
DONNELLY, Chief Judge.
Taxpayers, Ronald G. and Sheila S. Harris, appeal from an order entered by an administrative hearing officer, dismissing their administrative appeal of the denial of a solar rebate on their 1983 state income tax return. Taxpayers contend that the hearing officer abused his discretion in dismissing their appeal based upon their failure to timely file a brief setting forth their contentions and authorities in support of their administrative appeal. We remand taxpayers’ appeal with instructions.
Taxpayers claimed a solar rebate on their 1983 joint income tax return.…
2Cases cited4 opinions
- Chicago & Southern Air Lines, Inc. v. Waterman Steamship Corp.Supreme Court of the United States · 1948
- Colorado Health Facilities Review Council v. District Court In & For City & County of DenverSupreme Court of Colorado · 1984
- Renton Education Ass'n v. Washington State Public Employment Relations CommissionCourt of Appeals of Washington · 1979
- Shizue Inouye v. Board of Trustees of the Employees' Retirement SystemHawaii Intermediate Court of Appeals · 1983
3Cited by8 opinions
- New Mexico Industrial Energy Consumers v. New Mexico Public Service CommissionNew Mexico Supreme Court · 1991
- Health Services Division, Health & Environment Department v. Temple Baptist ChurchNew Mexico Court of Appeals · 1991
- Hillhaven Corp. v. Human Services Dept.New Mexico Court of Appeals · 1989
- Southwest Research & Information Center v. StateNew Mexico Court of Appeals · 2003
- Johnson & Johnson v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1997
3 more not listed; retrieve them via the Exa API.