GROGAN v. N.M. TAXATION & REVENUE DEPT.

No. 22,552.

62 P.3d 1236 (2002)

133 N.M. 354

2003-NMCA-033

Vicki C. GROGAN, d/b/a Tobacco Patch, Id. No. 02-397117-00-7, Protestant-Appellant, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Respondent-Appellee.

Court of Appeals of New Mexico.

Certiorari Denied January 31, 2003.


Attorney(s) appearing for the Case

Matthew E. Cohen, Clara Ann Bowler, Albuquerque, NM, for Appellant.

Patricia A. Madrid, Attorney General, Bruce J. Fort, Special Assistant Attorney General, Santa Fe, NM, for Appellee.


Certiorari Denied, No. 27,856, January 31, 2003.

OPINION

SUTIN, Judge.

{1} Taxpayer Vicki C. Grogan, d/b/a Tobacco Patch, appeals from a New Mexico Taxation and Revenue Department hearing officer's decision and order upholding the Department's gross receipts tax assessment against Taxpayer's unreported receipts from "buy-down" contracts and "shelf-display" contracts with cigarette manufacturers. Taxpayer also appeals the Department's assessment of...

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