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Murphy v. Taxation and Revenue Dept

94 N.M. 90 (N.M. Ct. App. 1979)
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Murphy v. Taxation and Revenue Dept

5 Citing cases

  1. Boulet v. State Tax Assessor

    626 A.2d 33 (Me. 1993)   Cited 2 times

    Tax credits are a matter of legislative grace that can be broadened, constricted or eliminated at any time. See Silverman v. Town of Alton, 451 A.2d 103, 105 (Me. 1982); Murphy v. Taxation Revenue Dept., 94 N.M. 90, 607 P.2d 628, 631 (1979). It is, therefore, not unreasonable to assume that the legislature intended a tighter definition of those sources of Maine income taxable to nonresidents than those sources of foreign income for which Maine residents receive a credit for taxes paid to that foreign jurisdiction.

  2. Process Equip. & Serv. Co. v. N.M. Taxation Revenue Dep't

    534 P.3d 1043 (N.M. Ct. App. 2023)   Cited 2 times

    See Team Specialty Prods., Inc. , 2005-NMCA-020, ¶ 9, 107 P.3d 4 (stating that "[t]ax credits are strictly matters of legislative grace and are to be construed against the taxpayer.") (quoting Murphy v. Taxation & Revenue Dep't , 1979-NMCA-065, ¶ 20, 94 N.M. 90, 607 P.2d 628 ); see also TPL, Inc. v. New Mexico Tax'n & Revenue Dep't , 2003-NMSC-007, ¶ 31, 133 N.M. 447, 64 P.3d 474 (stating that "the burden of proof is on the taxpayer to prove that it is eligible for the deduction."). The CHO noted the appropriate burden that a taxpayer bears in a tax credit case and found that PESCO had met this burden.

  3. Golden Servs. Home Health & Hospice v. Taxation & Revenue Dep't of State (In re Protest to Assessment Issued under Letter Id No. L1636159024)

    No. A-1-CA-36987 (N.M. Ct. App. Apr. 20, 2020)

    As well, tax exemptions and deductions "are a matter of legislative grace and a way of achieving policy objectives" and are to be "construed against the taxpayer." Sutin, Thayer & Browne v. N.M. Taxation & Revenue Dep't, 1985-NMCA-047, ¶ 17, 104 N.M. 633, 725 P.2d 833; Murphy v. N.M. Taxation & Revenue Dep't, 1979-NMCA-065, ¶ 20, 94 N.M. 90, 607 P.2d 628. It is the taxpayer's burden to establish that it is entitled to a given deduction.

  4. Tucson Elec. Power Co. v. Taxation & Revenue Dep't

    456 P.3d 1085 (N.M. Ct. App. 2019)   Cited 21 times
    Stating that a recent amendment in the language of the statute elaborated on and helped clarify legislative intent

    {14} To reiterate: tax exemptions and deductions "are a matter of legislative grace and a way of achieving policy objectives" and are to be "construed against the taxpayer." Sutin, Thayer & Browne v. N.M. Taxation & Revenue Dep’t , 1985-NMCA-047, ¶ 17, 104 N.M. 633, 725 P.2d 833 ; Murphy v. N.M. Taxation & Revenue Dep’t , 1979-NMCA-065, ¶ 20, 94 N.M. 90, 607 P.2d 628. It is the taxpayer’s burden to establish that it is entitled to the deduction.

  5. Team Specialty v. New Mexico Taxation Dept

    137 N.M. 50 (N.M. Ct. App. 2004)   Cited 19 times
    Stating that "[t]ax credits are strictly matters of legislative grace and are to be construed against the taxpayer."

    We are guided by the principle that "[t]ax credits are strictly matters of legislative grace and are to be construed against the taxpayer." Murphy v. Taxation Revenue Dep't, 94 N.M. 90, 93, 607 P.2d 628, 631 (Ct.App. 1979). {10} Taxpayer argues the classic distinction between "shall" and "may" in statutory construction.