Court of Appeals of New Mexico

Decision Information

C. Torres v. Tax & Rev.

Collection Court of Appeals of New Mexico
Date 02/11/2009
Docket Numbers 28,973
Decision-maker(s) CELIA FOY CASTILLO; JAMES J. WECHSLER; RODERICK T. KENNEDY
Opinion Type Unreported Opinions
Relations See AI generated summary - C. Torres v. Tax & Rev. (AI Generated Opinion Summaries) - 02/11/2009
Citations - New Mexico Laws and Court Rules
Rule Set 12 - Rules of Appellate Procedure - cited by 9,882 documents

Decision Content

C TORRES V. TAX AND REV

This memorandum opinion was not selected for publication in the New Mexico 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 Please see Rule 12-405 NMRA for restrictions on the citation of unpublished memorandum opinions.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.

CARLOS TORRES, Petitioner-Appellee,
v.
STATE OF NEW MEXICO EX REL. TAXATION AND REVENUE DEPARTMENT, MOTOR VEHICLE DIVISION, Respondent-Appellant.

Docket No. 28,973

COURT OF APPEALS OF NEW MEXICO

February 11, 2009


APPEAL FROM THE DISTRICT COURT OF VALENCIA COUNTY, John W. Pope, District Judge.

COUNSEL

Carlos Torres, Belen, NM, Pro Se Appellee.

NM Taxation & Revenue Department, Julia A. Belles, Santa Fe, NM, for Appellant.

JUDGES

CELIA FOY CASTILLO, Judge. WE CONCUR: JAMES J. WECHSLER, Judge, RODERICK T. KENNEDY, Judge

AUTHOR: CELIA FOY CASTILLO

MEMORANDUM OPINION

CASTILLO, Judge.

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

            Reversed.

            IT IS SO ORDERED.

CELIA FOY CASTILLO, Judge

WE CONCUR:

JAMES J. WECHSLER, Judge

RODERICK T. KENNEDY, Judge

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