MEARS v. BUREAU OF REVENUE

No. 1426.

531 P.2d 1213 (1975)

87 N.M. 240

T.E. MEARS, d/b/a Mears & Mears, Appellant, v. BUREAU OF REVENUE, Appellee.

Court of Appeals of New Mexico.

Rehearing Denied January 30, 1975.


Attorney(s) appearing for the Case

T.E. Mears, Portales, for appellant.

David L. Norvell, Atty. Gen., Santa Fe, Keith A. Maxwell, Linda E. Wingfield, Bureau of Revenue Asst. Attys. Gen., for appellee.


OPINION

SUTIN, Judge.

This is an administrative appeal by taxpayer Mears from a Decision and Order of the Commissioner of Revenue. The Commissioner included in gross receipts monies received by taxpayer as attorney for his father's estate, fees paid to taxpayer's wife as administratrix and certain director's fees.

Mears claims two points of error, (1) the inclusion of money received by Mears solely from inheritance, and (2) the inclusion of fees...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases