{"id":7392,"date":"2003-05-14T16:25:26","date_gmt":"2003-05-14T22:25:26","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7392"},"modified":"2026-04-11T13:34:44","modified_gmt":"2026-04-11T19:34:44","slug":"stella-owens","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2003\/05\/14\/stella-owens\/","title":{"rendered":"Stella Owens"},"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\">05\/14\/2003<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/03-07__stella_owens.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">03-07<\/a><\/p>\n<p>The Taxpayer is a Texas resident employed by the United States Customs Service at the Santa Teresa Port of Entry in southern New Mexico. In February 2002, the Taxpayer filed a New Mexico personal income tax return claiming a refund of the entire amount of New Mexico personal income tax withheld by her employer. In May 2002, the Department denied the Taxpayer&#8217;s claim for refund. \u00a0The Taxpayer protested the denial, arguing that New Mexico is prohibited from taxing the wages of nonresident federal employees working within the state. Held: \u00a0In Lung v. O&#8217;Chesky, 94 N.M. 802, 617 P.2d 1317 (1980), appeal dismissed, 450 U.S. 961 (1981), the New Mexico Supreme Court upheld New Mexico\u2019s right to tax the wages of nonresident federal employees working on federal property within the state, and this decision is binding precedent in New Mexico. The Taxpayer is deriving income from services performed for her employer within the State of New Mexico and is subject to New Mexico personal income tax on that income. \u00a0The Taxpayer is not entitled to a refund of New Mexico income tax withheld from her wages during 2001. \u00a0Protest denied. \u00a0<\/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>05\/14\/2003 03-07 The Taxpayer is a Texas resident employed by the United States Customs Service at the Santa Teresa Port of Entry in southern New Mexico. In February 2002, the Taxpayer filed a New Mexico personal income tax return claiming a refund of the entire amount of New Mexico personal income tax withheld by her [&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":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-7392","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>Stella Owens : 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\/2003\/05\/14\/stella-owens\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Stella Owens : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"05\/14\/2003 03-07 The Taxpayer is a Texas resident employed by the United States Customs Service at the Santa Teresa Port of Entry in southern New Mexico. 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