INTEL CORP. v. TAX & REV. DEPT. OF N.M.

No. 15823.

931 P.2d 754 (1995)

122 N.M. 754

1997-NMCA-5

INTEL CORPORATION, Plaintiff-Appellant/Cross-Appellee, v. TAXATION AND REVENUE DEPARTMENT OF the STATE OF NEW MEXICO, Defendant-Appellee/Cross-Appellant.

Court of Appeals of New Mexico.

Certiorari Granted August 8, 1995.


Attorney(s) appearing for the Case

Curtis W. Schwartz, Modrall, Sperling, Roehl, Harris & Sisk, P.A., Santa Fe, Paul H. Frankel, Walter Hellerstein, Hollis L. Hyans, Judith E. Lansky, Irwin M. Slomka, Morrison & Foerster, New York City, for plaintiff-appellant/cross-appellee.

Tom Udall, Attorney General, Bruce J. Fort, Special Assistant Attorney General, Taxation & Revenue Department, Santa Fe, for defendant-appellee/cross-appellant.


OPINION

HARTZ, Judge.

Intel Corporation appeals the decision of the New Mexico Taxation and Revenue Department hearing officer denying its claim for refund of New Mexico corporate income tax payments for the tax years 1988 through 1991. The Department cross-appeals from the hearing officer's allowance of Intel's claim to a tax credit for payments for employee child care in the tax year 1991. We affirm the...

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