Court of Appeals of New Mexico

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CONAGRA FOODS V. NM TAXATION AND REVENUE DEPARTMENT

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 Please see Rule 12-405 NMRA for restrictions on the citation of unpublished memorandum opinions.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

CONAGRA FOODS FOOD
INGREDIENTS CO. INC.,
Protestant-Appellee,
v.
NEW MEXICO TAXATION AND REVENUE DEPARTMENT,
Respondent-Appellant.

A-1-CA-36871

COURT OF APPEALS OF NEW MEXICO

January 10, 2019


APPEAL FROM THE ADMINISTRATIVE HEARINGS OFFICE, Brian VanDenzen, Hearing Officer

COUNSEL

Gallagher & Kennedy, PA, Gene F. Creely, II, Santa Fe, NM, Horwood Marcus & Berk Chartered, Fred O. Marcus, Chicago, ILL, for Appellee

Hector H. Balderas, Attorney General, Santa Fe, NM, New Mexico Taxation and Revenue Department, Legal Services Bureau, Peter A. Breen, Special Assistant Attorney General, Santa Fe, NM, for Appellant

JUDGES

LINDA M. VANZI, Chief Judge. WE CONCUR: JULIE J. VARGAS, Judge, JENNIFER L. ATTREP, Judge

AUTHOR: LINDA M. VANZI

MEMORANDUM OPINION

VANZI, Chief Judge.

{1}       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.

{2}       IT IS SO ORDERED.

LINDA M. VANZI, Chief Judge

WE CONCUR:

JULIE J. VARGAS, Judge

JENNIFER L. ATTREP, Judge

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