Grogan v. New Mexico Taxation & Revenue Department

How courts have described this case

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

• affirming a hearing officer’s determination that the agreements between the retail store owner and the cigarette manufacturers were licenses because the representatives of the manufacturer did not have exclusive possession over their counter and shelf displays
• “A retailer who is reimbursed the discounted amount does not absorb the cash loss. Such a retailer is in no position to claim a[ tax] exclusion.”

Source: CourtListener parenthetical corpus (CC0).