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SERNA V. NM TAXATION AND REVENUE DEPT.

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 Please see Rule 12-405 NMRA for restrictions on the citation of unpublished memorandum opinions.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

MICHAEL SERNA,
Petitioner-Appellee,
v.

NEW MEXICO TAXATION
AND REVENUE DEPARTMENT,
Respondent-Appellant.

No. 32,135

COURT OF APPEALS OF NEW MEXICO

August 6, 2012


APPEAL FROM THE DISTRICT COURT OF McKINLEY COUNTY, Thomas J. Hynes, District Judge

COUNSEL

Michael Serna, Flora Vista, NM, Pro Se Appellee

Peter Breen, Santa Fe, NM, for Appellant

JUDGES

RODERICK T. KENNEDY, Judge. WE CONCUR: JAMES J. WECHSLER, Judge, LINDA M. VANZI, Judge

AUTHOR: RODERICK T. KENNEDY

MEMORANDUM OPINION

KENNEDY, Judge.

Summary affirmance was proposed for the reasons stated in the notice of proposed summary disposition. No memorandum opposing summary affirmance has been filed, and the time for doing so has expired.

AFFIRMED.

IT IS SO ORDERED.

RODERICK T. KENNEDY, Judge

WE CONCUR:

JAMES J. WECHSLER, Judge

LINDA M. VANZI, Judge

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