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VIVIGEN, INC. v. MINZNER

No. 14325.

870 P.2d 1382 (1994)

117 N.M. 224

VIVIGEN, INC., Plaintiff-Appellee, v. Richard C. MINZNER, Secretary, New Mexico Taxation and Revenue Department, Defendant-Appellant.

Court of Appeals of New Mexico.

February 8, 1994.

Attorney(s) appearing for the Case

Marshall G. Martin, Joe W. Wood, Fred W. Schwendimann, Hinkle, Cox, Eaton, Coffield & Hensley, Albuquerque, for plaintiff-appellee.

Tom Udall, Atty. Gen., Margaret B. Alcock, Sp. Asst. Atty. Gen., New Mexico Taxation & Revenue Dept., Santa Fe, for defendant-appellant.

OPINION

HARTZ, Judge.

The Secretary of the New Mexico Taxation and Revenue Department (Department) appeals from a district court judgment awarding Vivigen, Inc., a refund of $115,016.77 in compensating taxes, interest, and penalty that Vivigen paid following the Department's audit for the period January 1, 1984, through June 30, 1990.

The Department based its assessment of taxes against Vivigen on Vivigen's failure to pay compensating taxes...

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