[Download] "Reed v. Jones" by New Mexico Court of Appeals * eBook PDF Kindle ePub Free
eBook details
- Title: Reed v. Jones
- Author : New Mexico Court of Appeals
- Release Date : January 17, 1970
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 47 KB
Description
The Commissioner had issued a Non-Taxable Transaction Certificate to Meads and Meads delivered the certificate to plaintiff. Plaintiff had knowledge of the fact that the truck would be driven back to Amarillo, Texas. Plaintiff filed his gross receipts for the October, 1969 period. Plaintiff forwarded his payment for tax liability less the amount applicable to Meads transaction. Plaintiff protested the Commissioners ruling that the above transaction was non-deductible. An informal hearing was held before the Commissioner and a written Decision and Order issued stating that plaintiff was not entitled to the deduction provided by § 72-16A-14.12, N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp. 1969) in that the initial use of the product of the services was in the State of New Mexico.
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