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F.W. WOOLWORTH v. BUREAU OF REVENUE OF N.M.

No. 3954.

624 P.2d 51 (1979)

F.W. WOOLWORTH CO., a New York Corporation, Appellant, v. BUREAU OF REVENUE, STATE OF NEW MEXICO, Appellee.

Court of Appeals of New Mexico.

December 4, 1979.

Attorney(s) appearing for the Case

John P. Dwyer, Albuquerque, for appellant.

Jeff Bingaman, Atty. Gen., Sarah Bennett, Sp. Asst. Atty. Gen., Santa Fe, for appellee.

OPINION

WALTERS, Judge.

The Taxation and Revenue Department assessed additional corporate income taxes for taxpayer's fiscal 1976-77 year, and the taxpayer appeals. Woolworth contends that the Department's inclusion in Woolworth's base income of dividends paid to the parent company by foreign subsidiaries and foreign dividend "gross-up" amounts was unauthorized under New Mexico tax statutes. Those amounts, it says...

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