Preview:

U.S. XPRESS, INC. V. N.M. TAXATION & REVENUE DEPT., 2006-NMSC-017, 139
N.M. 589, 136 P.3d 999
U.S. XPRESS, INC., a Nevada corporation,
M.S. CARRIERS, INC., a Tennessee corporation,
and SWIFT TRANSPORTATION COMPANY, INC., an
Arizona corporation, individually and on behalf
of a class of all similarly situated taxpayers,
Plaintiffs-Respondents,
v.
STATE OF NEW MEXICO, NEW MEXICO
TAXATION AND REVENUE DEPARTMENT
and JAN GOODWIN, SECRETARY OF THE
NEW MEXICO TAXATION AND REVENUE DEPARTMENT,
Defendants-Petitioners.

Docket No. 29,272
SUPREME COURT OF NEW MEXICO
2006-NMSC-017, 139 N.M. 589, 136 P.3d 999
April 13, 2006, Filed

ORIGINAL PROCEEDING ON CERTIORARI, James A. Hall, District Judge Released for publication May 9, 2006.
COUNSEL
C. Joseph Lennihan, Jeffrey W. Loubet, Santa Fe, NM, for Petitioners Modrall, Sperling, Roehl, Harris & Sisk, P.A., Timothy J. De Young, Angelo J. Artuso, Albuquerque, NM, for Respondents
Patricia A. Madrid, Attorney General, Reynold E. Romero, Special Assistant Attorney General, Steven L. Bunch, Special Assistant Attorney General, Javier Lopez, Special Assistant Attorney General, Santa Fe, NM, for Amicus Curiae, New Mexico Department of Transportation
Patricia A. Madrid, Attorney General, James C. Jacobsen, Assistant Attorney General, Albuquerque, NM, for Amicus Curiae, Attorney General of the State of New Mexico

JUDGES
EDWARD L. CH

Download 2006-NMSC-017.pdf

New Mexico Law