This summary was computer-generated without any editorial revision. It is not official, has not been checked for accuracy, and is NOT citable.
Facts
- Kathleen A. Franklin appealed a decision from the New Mexico Taxation and Revenue Department regarding a protest she filed. The specifics of the protest and the events leading to the appeal are not detailed in the provided text.
Procedural History
- Dee Dee Hoxie, Hearing Officer, Taxation and Revenue Department: Decision appealed to the Court of Appeals of New Mexico.
Parties' Submissions
- Protestant-Appellant: Kathleen A. Franklin represented herself in the appeal but the arguments she presented are not specified in the provided text (N/A).
- Respondent-Appellee: Elena Morgan represented the New Mexico Taxation and Revenue Department, but the specific arguments in defense are not detailed in the provided text.
Legal Issues
- Whether the decision of the Taxation and Revenue Department, as presided over by Hearing Officer Dee Dee Hoxie, should be upheld or overturned. The specific legal questions at issue are not detailed in the provided text.
Disposition
- The Court of Appeals of New Mexico affirmed the decision of the Taxation and Revenue Department.
Reasons
-
Per Timothy L. Garcia, J., with Cynthia A. Fry, J., and Linda M. Vanzi, J., concurring: The Court proposed summary affirmance for reasons stated in a notice of proposed disposition. No memorandum opposing summary affirmance was filed by the appellant, and the time for doing so expired, leading to the affirmation of the lower department's decision (paras 1-3).
You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.