Siemens Energy & Automation, Inc. 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.

• requiring a strict identity of interest when multiple taxpayers are involved
• “[Voluntary payment of compensating tax by the purchaser does not relieve the seller of liability for gross receipts tax .... ”
• “[T]he determination as to which tax applies turns on the point of sale.”

Source: CourtListener parenthetical corpus (CC0).