{"id":6520,"date":"2007-03-26T11:44:12","date_gmt":"2007-03-26T17:44:12","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6520"},"modified":"2026-04-11T13:33:33","modified_gmt":"2026-04-11T19:33:33","slug":"clarence-f-garrett","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/03\/26\/clarence-f-garrett\/","title":{"rendered":"Clarence F. Garrett"},"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\">03\/26\/2007<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/07-03__clarence_garrett.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">07-03<\/a><\/p>\n<p>The Taxpayer moved to New Mexico in July 2004. \u00a0On his 2004 New Mexico personal income tax return, the Taxpayer claimed a credit for taxes paid to Pennsylvania on capital gain from real estate sold prior to July 2004; none of this income was allocated to New Mexico on the Taxpayer\u2019s New Mexico income tax return. \u00a0The Department disallowed the credit and assessed the Taxpayer for additional personal income tax, plus penalty and interest. \u00a0The Taxpayer protested, arguing that New Mexico\u2019s method of calculating the tax liability of first-year residents is unfair and results in the illegal taxation of out-of-state income. \u00a0Held: \u00a0New Mexico\u2019s method of calculating tax on the in-state income of first year residents is not unique and has been upheld by both federal and state courts. \u00a0Because the capital gain income from the sale of Pennsylvania real estate was not included in the New Mexico percentage used to calculate the Taxpayer\u2019s New Mexico tax liability, he is not entitled to claim a credit for taxes paid to Pennsylvania on that income. \u00a0Protest denied.<span>\u00a0<\/span><\/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>03\/26\/2007 07-03 The Taxpayer moved to New Mexico in July 2004. \u00a0On his 2004 New Mexico personal income tax return, the Taxpayer claimed a credit for taxes paid to Pennsylvania on capital gain from real estate sold prior to July 2004; none of this income was allocated to New Mexico on the Taxpayer\u2019s New Mexico [&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-6520","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>Clarence F. Garrett : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/03\/26\/clarence-f-garrett\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Clarence F. 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