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OWEN V. PADILLA

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 Please see Rule 12-405 NMRA for restrictions on the citation of unpublished memorandum opinions.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.

THOMAS OWEN,
Plaintiff-Appellant,
v.

DEMESIA PADILLA, in her official
capacity as Secretary of the New Mexico
Taxation and Revenue Department,
Defendant-Appellee,

No. 34,807

COURT OF APPEALS OF NEW MEXICO

November 18, 2015


APPEAL FROM THE DISTRICT COURT OF DOÑA ANA COUNTY, Manuel I. Arrieta, District Judge

COUNSEL

McGraw & Strickland, LLC, Margaret Strickland, Las Cruces, NM

N.M. Taxation & Revenue Department, Julia A. Belles, Santa Fe, NM, for Appellee

JUDGES

M. MONICA ZAMORA, Judge. WE CONCUR: CYNTHIA A. FRY, Judge, RODERICK T. KENNEDY, Judge

AUTHOR: M. MONICA ZAMORA

MEMORANDUM OPINION

ZAMORA, 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. DISMISSED.

{2}       IT IS SO ORDERED.

M. MONICA ZAMORA, Judge

WE CONCUR:

CYNTHIA A. FRY, Judge

RODERICK T. KENNEDY, Judge

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