Legal Opinion
Ealey v. Bureau of Revenue
New Mexico Supreme Court
Decided March 22, 1976No. 10738PublishedCited by 5 opinions
1Opinion of the Court
OPINION
McMANUS, Justice.
This case began in the form of an informal protest made on July 23, 1974 by the appellant of a denial of a claim for refund of taxes assessed against taxpayer on gross receipts derived from the transmission of interstate telegraphic messages. A formal hearing was held on March 14, 1975 on the same challenge by appellant. The Bureau then denied appellant’s request for a refund of gross receipts taxes paid to the State of New Mexico. In its decision the Court of Appeals in a two-to-one decision, with three separate opinions, concluded the issue in favor of the taxpayer.…
2Cases cited5 opinions
- Western Union Telegraph Co. v. FosterSupreme Court of the United States · 1918
- Spillers v. Commissioner of RevenueNew Mexico Court of Appeals · 1970
- Western Union Telegraph Co. v. KingCourt of Appeals of Georgia · 1939
- Ealey v. Bureau of RevenueNew Mexico Court of Appeals · 1976
- Price v. the Western Union Telegraph Co.Supreme Court of Florida · 1945
3Cited by5 opinions
- GTE Southwest Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1992
- Carter & Sons, Inc. v. New Mexico Bureau of RevenueNew Mexico Court of Appeals · 1979
- MCI Telecommunications Corp. v. Department of TreasuryMichigan Court of Appeals · 1984
- MCI Telecommunications Corp. v. Department of TreasuryMichigan Court of Appeals · 1984
- Miller v. Bureau of RevenueNew Mexico Court of Appeals · 1979