{"id":5611,"date":"2011-12-02T15:50:28","date_gmt":"2011-12-02T22:50:28","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5611"},"modified":"2026-04-11T13:32:43","modified_gmt":"2026-04-11T19:32:43","slug":"john-bonnie-yearley","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/12\/02\/john-bonnie-yearley\/","title":{"rendered":"John &#038; Bonnie Yearley"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">12\/02\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-29_john_and_bonnie_yearly.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-29<\/a><\/p>\n<p>The Taxpayers are a married couple who live together in Gallup, New Mexico. \u00a0Mrs. Yearley is an enrolled tribal member of the Navajo Nation, a member of the Teesto Chapter in Arizona. \u00a0In tax years 1999 through 2002, Mrs. Yearley earned her income working at a coal mine near Window Rock, Arizona, on the Navajo Nation. \u00a0She retired on December 21, 2002, and received retirement income stemming from her work on the Navajo Nation in tax years 2003 and 2004. \u00a0Beginning in 1999 and continuing through 2004, Mrs. Yearley \u00a0moved in with her ailing father in Teesto to care for him. \u00a0Mrs. Yearley did not pay personal income tax on her income during this period. \u00a0On September 18, 2006, the department assessed the Taxpayers for Mrs. Yearley\u2019s unpaid personal income tax, penalty and interest for tax years 1999 through 2004. \u00a0Mr. Yearley did pay New Mexico personal income taxes on all of his income. \u00a0The Taxpayer\u2019s filed a written protest to the assessment and a hearing was set on the matter. \u00a0The issue to be decided was whether Mrs. Yearley\u2019s personal income for the tax years in question was exempt from New Mexico personal income tax pursuant to Section 7-2-5.5 NMSA 1978. \u00a0The hearing officer determined that Mrs. Yearley\u2019s income was exempt during tax years 1999-2004 because she was an enrolled member of the Navajo Nation, earned income from working on the Navajo Nation, and lived within the boundaries of the Navajo Nation during the time period in question. \u00a0The Taxpayer\u2019s protest was granted.?<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>12\/02\/2011 11-29 The Taxpayers are a married couple who live together in Gallup, New Mexico. \u00a0Mrs. Yearley is an enrolled tribal member of the Navajo Nation, a member of the Teesto Chapter in Arizona. \u00a0In tax years 1999 through 2002, Mrs. Yearley earned her income working at a coal mine near Window Rock, Arizona, on [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-5611","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>John &amp; 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