Opinion
NO. 34,395
06-26-2015
John Lieuwan & Associates PA John Lieuwan Albuquerque, NM for Appellants Taxation & Revenue Department Peter Breen, Special Assistant Attorney General Santa Fe, NM for Appellee
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 Please see Rule 12-405 NMRA for restrictions on the citation of unpublished memorandum opinions.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. APPEAL FROM THE TAXATION & REVENUE DEPARTMENT
Monica Ontiveros, Hearing Officer
John Lieuwan & Associates PA
John Lieuwan
Albuquerque, NM
for Appellants Taxation & Revenue Department
Peter Breen, Special Assistant Attorney General
Santa Fe, NM
for Appellee
MEMORANDUM OPINION
VIGIL, Judge. {1} Summary dismissal was proposed for the reasons stated in the notice of proposed summary disposition. No memorandum opposing summary dismissal has been filed and the time for doing so has expired.
{2} DISMISSED.
{3} IT IS SO ORDERED.
/s/ _________
MICHAEL E. VIGIL, Chief Judge
WE CONCUR:
/s/ _________
MICHAEL D. BUSTAMANTE, Judge
/s/ _________
LINDA M. VANZI, Judge