Court of Appeals of New Mexico
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Rule Set 12 - Rules of Appellate Procedure - cited by 9,435 documents
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SAIZ TRUCKING & EARTHMOVING V. N.M. TAXATION & REVENUE DEP'T
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 Please see Rule 12-405 NMRA for restrictions on the citation of unpublished memorandum opinions.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.
IN THE MATTER OF THE PROTEST
OF SAIZ TRUCKING AND EARTHMOVING,
TO ASSESSMENT ISSUED UNDER
LETTER ID. NO. L0680042816,
SAIZ TRUCKING AND
EARTHMOVING,
Protestant-Appellant/Cross-Appellee,
v.
NEW MEXICO TAXATION AND
REVENUE DEPARTMENT,
Respondent-Appellee/Cross-Appellant.
No. 35,026
COURT OF APPEALS OF NEW MEXICO
June 22, 2016
APPEAL FROM THE TAXATION & REVENUE DEPARTMENT, Dee
Dee Hoxie, Hearing Officer
COUNSEL
Wayne G. Chew, P.C., Wayne G. Chew, Albuquerque, NM, for Appellant/Cross-Appellee
Hector Balderas, Attorney General, Elena Morgan, Special Assistant Attorney General, New Mexico Taxation & Revenue Department, Legal Services Bureau, Santa Fe, NM, for Appellee/Cross-Appellant
JUDGES
RODERICK T. KENNEDY, Judge. WE CONCUR: JAMES J. WECHSLER, Judge, J. MILES HANISEE, Judge
MEMORANDUM OPINION
KENNEDY, Judge.
{1} The disposition in this memorandum opinion relates only to the cross-appeal filed by New Mexico Taxation and Revenue Department (the Department). The Department filed a cross-appeal from the hearing officer’s administrative decision denying the Department’s motion to reconsider. Unpersuaded that the Department’s docketing statement demonstrated error, our notice proposed summary affirmance relative to the Department’s cross-appeal. The Department has not filed a memorandum opposing summary affirmance, and the time for doing so has expired. For the reasons in our notice, we affirm. Saiz Trucking and Earthmoving’s direct appeal, alone, will proceed to be decided on the general calendar.
{2} The Department’s cross-appeal is HEREBY AFFIRMED.
{3} IT IS SO ORDERED.
RODERICK T. KENNEDY, Judge
WE CONCUR:
JAMES J. WECHSLER, Judge
J. MILES HANISEE, Judge