Chavez v. Commissioner of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• rejecting, on undisputed facts, Department's interpretation of statute taxing revenue from hotel rentals
• Repealed by Laws of New Mexico 1973, ch. 345, § 17
• “[T]he provision for [a] deduction must be narrowly but reasonably construed.”

Source: CourtListener parenthetical corpus (CC0).