Archuleta v. O'Cheskey
New Mexico Court of Appeals
1Opinion of the Court
OPINION
WOOD, Chief Judge.
After an audit, the Bureau of Revenue assessed Archuleta for gross receipts tax, penalty and interest for the audit period. Archuleta protested the assessment. The audit was reworked. This resulted in an abatement of a portion of the assessment. A formal hearing was held as to Archuleta’s liability for the assessment remaining after the abatement. The Commissioner of Revenue denied the protest as to the reduced amount of the assessment. Archuleta appeals. The issue is the sufficiency of the evidence to sustain the markup used by the Bureau in calculating Archuleta’s…
Also in this document: Concurrence.
2Cases cited7 opinions
- McConnell v. State Ex Rel. Bureau of RevenueNew Mexico Court of Appeals · 1971
- Rainbo Baking Co. of El Paso v. COMMR. OF REVNew Mexico Court of Appeals · 1972
- Till v. JonesNew Mexico Court of Appeals · 1972
- Rust Tractor Co. v. Bureau of RevenueNew Mexico Court of Appeals · 1970
- Gerner v. State Tax CommissionNew Mexico Supreme Court · 1963
2 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- TPL, Inc. v. New Mexico Taxation & Revenue DepartmentNew Mexico Supreme Court · 2002
- Torridge Corporation v. COMMR. OF REVENUENew Mexico Court of Appeals · 1972
- Stohr v. New Mexico Bureau of RevenueNew Mexico Court of Appeals · 1976
- Co-Con, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1974
- Kewanee Industries, Inc. v. ReeseNew Mexico Supreme Court · 1993
22 more not listed; retrieve them via the Exa API.