Edwards v. New Mexico Taxation & Revenue Department
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This memorandum opinion was not selected for publication in the New Mexico Appellate Reports. Please see Rule 12-405 NMRA for restrictions on the citation of unpublished memorandum opinions. Please also note that this electronic memorandum opinion may contain computer-generated errors or other deviations from the official paper version filed by the Court of Appeals and does not include the filing date. 1 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO 2 SHAWN AND LINDY EDWARDS, 3 Protestants-Appellants, 4 v. 5 6 NEW MEXICO TAXATION AND 7 REVENUE DEPARTMENT, 8 NO. 34,395 Respondent-Appellee, 9 IN THE MATTER OF THE PROTEST 10 OF SHAWN AND LINDY EDWARDS. 11 APPEAL FROM THE TAXATION & REVENUE DEPARTMENT 12 Monica Ontiveros, Hearing Officer 13 John Lieuwan & Associates PA 14 John Lieuwan 15 Albuquerque, NM 16 for Appellants 17 Taxation & Revenue Department 18 Peter Breen, Special Assistant Attorney General 19 Santa Fe, NM 20 for Appellee 21 22 VIGIL, Judge. MEMORANDUM OPINION 1 {1} Summary dismissal was proposed for the reasons stated in the notice of 2 proposed summary disposition. No memorandum opposing summary dismissal 3 has been filed and the time for doing so has expired. 4 {2} DISMISSED. 5 {3} IT IS SO ORDERED. 6 7 _____________________________ MICHAEL E. VIGIL, Chief Judge 8 WE CONCUR: 9 ___________________________________ 10 MICHAEL D. BUSTAMANTE, Judge 11 ___________________________________ 12 LINDA M. VANZI, Judge 2
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