Court of Appeals of New Mexico
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Rule Set 12 - Rules of Appellate Procedure - cited by 9,882 documents
Decision Content
N.M. TAXATION & REVENUE DEPARTMENT V. EXERPLAY, INC.
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 Please see Rule 12-405 NMRA for restrictions on the citation of unpublished memorandum opinions.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.
NEW MEXICO TAXATION AND
REVENUE DEPARTMENT,
Plaintiff-Appellant,
v.
EXERPLAY, INC.,
Defendant-Appellee.
No. 33,935
COURT OF APPEALS OF NEW MEXICO
November 13, 2014
APPEAL FROM THE TAXATION AND REVENUE DEPARTMENT, Dee Dee
Hoxie, Hearing Officer
COUNSEL
Gary K. King, Attorney General, Peter Breen, Special Assistant Attorney General, Santa Fe, NM, for Appellant
Ray Jecklin, Exerplay, Inc., Tiempo Payroll, Rio Rancho, NM, Exerplay, Inc., Cedar Crest, NM, Pro Se Appellees
JUDGES
LINDA M. VANZI, Judge. WE CONCUR: RODERICK T. KENNEDY, Chief Judge, J. MILES HANISEE, Judge
MEMORANDUM OPINION
VANZI, Judge.
{1} Summary reversal was proposed for the reasons stated in the notice of proposed summary disposition. No memorandum opposing summary reversal has been filed and the time for doing so has expired.
{2} REVERSED.
{3} IT IS SO ORDERED.
LINDA M. VANZI, Judge
WE CONCUR:
RODERICK T. KENNEDY, Chief Judge
J. MILES HANISEE, Judge