This summary was computer-generated without any editorial revision. It is not official, has not been checked for accuracy, and is NOT citable.
Facts
The Petitioners-Appellants, Joseph and Kathy Mailander, were involved in a dispute with the New Mexico Taxation and Revenue Department regarding an unspecified tax-related matter. The specific events leading to the case are not detailed in the decision.
Procedural History
- New Mexico Taxation and Revenue Department, Margaret B. Alcock, Hearing Officer: The initial decision was issued by the Hearing Officer, but the holding is not specified.
Parties' Submissions
- Appellants (Joseph and Kathy Mailander): [Not applicable or not found]
- Respondent (New Mexico Taxation and Revenue Department): [Not applicable or not found]
Legal Issues
- Whether the decision of the New Mexico Taxation and Revenue Department should be affirmed.
Disposition
- The Court of Appeals of New Mexico affirmed the decision of the New Mexico Taxation and Revenue Department.
Reasons
Per Sutin J. (Kennedy and Vanzi JJ. concurring): The Court proposed a summary affirmance in its notice of proposed summary disposition, citing reasons that were not opposed by the Petitioners-Appellants. As no memorandum opposing the summary affirmance was filed within the allotted time, the Court affirmed the decision. (headnotes)
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