FIRST INTERSTATE BANK v. TAX. & REV. DEPT.

No. 11487.

779 P.2d 133 (1989)

108 N.M. 756

FIRST INTERSTATE BANK OF LEA COUNTY, Plaintiff-Appellant, v. TAXATION AND REVENUE DEPARTMENT, Defendant-Appellee.

Court of Appeals of New Mexico.

Certiorari Denied September 5, 1989.


Attorney(s) appearing for the Case

Eric D. Dixon, Neal & Neal, P.C., Hobbs, for plaintiff-appellant.

Daniel Yohalem, Sp. Ass't. Atty. Gen., Santa Fe, for defendant-appellee.


OPINION

DONNELLY, Judge.

First Interstate Bank of Lea County (taxpayer) appeals the decision and order of the Secretary of the Taxation and Revenue Department (Department) denying its claim for a refund of taxes paid in connection with transfer of a liquor license. The calendar notice proposed summary affirmance. Taxpayer filed a timely memorandum in opposition to the calendar notice. The court not being persuaded by taxpayer's memorandum affirms the administrative...

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