Legal Opinion
G. M. Shupe, Inc. v. Bureau of Revenue
New Mexico Court of Appeals
Decided April 13, 1976No. 2183PublishedCited by 23 opinions
1Opinion of the Court
OPINION
LOPEZ, Judge.
The taxpayer appeals an order and decision of the Bureau of Revenue imposing gross receipts taxes, interest and penalties. Section 72-16A-4, N.M.S.A.1953 (Repl. Vol. 10, pt. 2, Supp.1975). We affirm.
The taxpayer presents four issues for reversal: (1) that the tax was illegally imposed because the taxpayer’s activities were on Indian land; (2) that the Bureau had no authority to retain an erroneous overpayment of taxes in partial satisfaction of a disputed tax due under a separate transaction; (3) that the assessment of penalties was arbitrary; (4) and that the…
2Cases cited15 opinions
- Williams v. LeeSupreme Court of the United States · 1959
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Organized Village of Kake v. EganSupreme Court of the United States · 1962
10 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Tiffany Construction Co. v. Bureau of RevenueNew Mexico Supreme Court · 1981
- Eastern Navajo Industries, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1976
- In Re the State Motor Fuel Tax Liability of A. G. E. Corp.South Dakota Supreme Court · 1978
- State v. JonesNew Mexico Court of Appeals · 1988
- Cain v. PowersNew Mexico Supreme Court · 1983
18 more not listed; retrieve them via the Exa API.