(Download) "Title Services Inc. v. Commissioner of Revenue" by New Mexico Court of Appeals * Book PDF Kindle ePub Free
eBook details
- Title: Title Services Inc. v. Commissioner of Revenue
- Author : New Mexico Court of Appeals
- Release Date : January 13, 1974
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
The issue in this tax case is whether a sum of money equal to the amount paid to attorneys for title opinions is a gross receipt of the taxpayer (Title Services, Inc.). The Commissioner of Revenue Assessed gross receipts tax, penalty and interest on such an amount; the taxpayer protested; its protest was denied. Taxpayer appeals directly to this Court. Section 72-13-39, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp. 1973). We do not reach the merits of the appeal. We cannot determine on what basis the Commissioner denied the protest. Accordingly, we vacate the Commissioners "Decision and Order" and remand the matter for further proceedings consistent with this opinion. See Westland Corporation v. Commissioner of Revenue, 83 N.M. 29, 487 P.2d 1099 (Ct. App.1971).