Taxation & Revenue Department v. Bien Mur Indian Market Center, Inc.

How courts have described this case

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

• holding that the appellant “did not act reasonably in relying on the oral representations of the Department”
• stating that the party seeking to establish estoppel must show that reliance was reasonable
• considering assertion of reasonable reliance on oral representations of department and advice of attorney
• refusing to apply estoppel when only oral representations were made and relied upon
• “New Mexico cases recognize that, especially in cases involving assessment and collection of taxes, the state will be held estopped only rarely.”
• in light of statute providing for estoppel, taxpayer did not act reasonably in relying on oral representations of Department

Source: CourtListener parenthetical corpus (CC0).