1. Home
  2. Browse Decisions
  3. P.2d
  4. 548 P.2d
  5. 548 P.2d 95 (1975)
 

ADVANCE SCHOOLS, INC. v. BUREAU OF REVENUE

No. 1754.

548 P.2d 95 (1975)

ADVANCE SCHOOLS, INCORPORATED, Appellant, v. BUREAU OF REVENUE, Appellee.

Court of Appeals of New Mexico.

Certiorari granted December 30, 1975.

Attorney(s) appearing for the Case

Robert M. Dixon, Ortega, Snead, Dixon & Hanna, Albuquerque, for appellant.

Toney Anaya, Atty. Gen., Jan E. Unna, Bureau of Revenue, Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

LOPEZ, Judge.

This case involves an Illinois-based correspondence school which sells courses in New Mexico. The school contends that it should not be subject to New Mexico's Gross Receipts Tax. Sections 72-16A-3 and 72-16A-4, N.M.S.A. 1953 (Repl.Vol. 10, pt. 2, Supp. 1973). The Commissioner of Revenue found contrary to the taxpayer's position and it is from his decision that this appeal is taken. We affirm...

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