Chaffins v. Jelco Inc., 487 P.2d 1092 (N.M. 1971). · Go Syfert
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Chaffins v. Jelco Inc., 487 P.2d 1092 (N.M. 1971). Cases Citing This Book View Copy Cite
14 citation events across 3 distinct courts.
Strongest positive: Brim Healthcare v. STATE, TAX. & REV. DEPT. (nmctapp, 1995-05-01)
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" Brim Healthcare v. STATE, TAX. & REV. DEPT. (2×)
N.M. Ct. App. · 1995 · signal: see · confidence high
Carlsberg, 116 N.M. at 251 , 861 P.2d at 292 ; see Westland Corp. v. Commissioner of Revenue, 83 N.M. 29, 33 , 487 P.2d 1099, 1103 (Ct.App.), cert. denied 83 N.M. 22 , 487 P.2d 1092 (1971); see also Wing Pawn Shop, 111 N.M. at 740 , 809 P.2d at 654 (transactions by a non-agent taxpayer were not beyond reach of taxation statutes).
discussed Cited "see" Carlsberg Management Co. v. State, Taxation & Revenue Department (2×)
N.M. Ct. App. · 1993 · signal: see · confidence high
See Westland Corp. v. Commissioner of Revenue, 83 N.M. 29, 33 , 487 P.2d 1099, 1103 (Ct.App.) (money the taxpayer received “as agent or trustee ... and disbursed by it in the payment of debts or obligations owing” by the principal are not gross receipts), cert. denied, 83 N.M. 22 , 487 P.2d 1092 (1971); cf. Wing Pawn Shop, 111 N.M. at 740 , 809 P.2d at 654 (if a pawn broker assumes absolute control over proceeds from liquidation of pawned chattel, the broker is not a selling agent for the pawnor).
Retrieving the full opinion text from the archive…
Thomas CHAFFINS
v.
JELCO INCORPORATED, a corporation, and Industrial Indemnity Insurance Company
No. 9282.
New Mexico Supreme Court.
Jul 21, 1971.
487 P.2d 1092
Published

Further ordered that this cause be remanded to the Court of Appeals for such further proceedings therein as may be proper, and the record of Court of Appeals Cause No. 538, 82 N.M. 666, 486 P.2d 75 be and the same is hereby returned to the Clerk of the Court of Appeals.