Legal Opinion
GTE Southwest Inc. v. Taxation & Revenue Department
New Mexico Court of Appeals
Decided February 27, 1992No. 12419PublishedCited by 7 opinions
1Opinion of the Court
OPINION
HARTZ, Judge.
GTE Southwest Incorporated (GTE) appeals from an order of the Taxation and Revenue Department (Department) denying its protest of an assessment for gross receipts tax and a penalty with respect to the reporting period from January 1, 1984, through December 31, 1986. The taxes were imposed on (1) receipts of payments from interstate telephone carriers for access to GTE’s local telephone services; (2) receipts of payments from interstate carriers for ancillary services rendered by GTE, such as billing GTE customers for telephone service provided by interstate carriers; and…
2Cases cited21 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Sullivan v. FinkelsteinSupreme Court of the United States · 1990
- United States v. American Telephone & Telegraph Co.District Court, District of Columbia · 1983
- Goldberg v. SweetSupreme Court of the United States · 1989
- Alexander v. Delgado Ex Rel. DelgadoNew Mexico Supreme Court · 1973
16 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Jones v. MurdochNew Mexico Supreme Court · 2009
- Arco Materials, Inc. v. STATE, TRDNew Mexico Court of Appeals · 1994
- Blackwood & Nichols Co. v. New Mexico Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- In Re Adjustments to Franchise FeesNew Mexico Supreme Court · 2000
- County of Bernalillo v. New Mexico Public Regulation CommissionNew Mexico Supreme Court · 2000
2 more not listed; retrieve them via the Exa API.