QUANTUM CORP. v. TAXATION AND REV. DEPT.

No. 17919.

956 P.2d 848 (1998)

125 N.M. 49

1998-NMCA-050

QUANTUM CORPORATION, Plaintiff-Appellant, v. STATE of New Mexico TAXATION AND REVENUE DEPARTMENT, Defendant-Appellee.

Court of Appeals of New Mexico.

February 19, 1998.


Attorney(s) appearing for the Case

Robert D. Gorman, Robert D. Gorman, P.A., Albuquerque, for Appellant.

Tom Udall, Attorney General, Gail MacQuesten, Special Assistant Attorney General, Taxation and Revenue Department, Santa Fe, for Appellee.


OPINION

WECHSLER, Judge.

{1} Taxpayer, Quantum Corporation, and certain non-profit organizations are parties to "bingo lease" agreements under which the non-profit organizations use space in buildings leased and renovated by Taxpayer for bingo games. Taxpayer appeals a decision and order of the hearing officer of the New Mexico Taxation and Revenue Department (Department) assessing gross receipts taxes and interest on Taxpayer's proceeds under these...

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