1. All NM Taxes
  2. Tax Decisions & Orders
  3. Gerald M. and Bernice Thompson

Gerald M. and Bernice Thompson



TP argued that he was a partner to a partnership and his receipts were distributions of partnership profits and not subject to the GRT. TP also argued that he was selling construction services which were deductible under 7-9-52 and that to deny this deduction would be a “double taxation”. TP was found to be negligent.