Court Opinion

ID: 893973
Source: CourtListenerOpinion
Date Created: 2013-06-05 19:07:16.116027+00
Date Added: 2024-06-11T13:34:28.688407
License: Public Domain

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     Please see Rule 12-405 NMRA for restrictions on the citation of unpublished memorandum
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 1        IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO

 2 MICHAEL SERNA,

 3          Petitioner-Appellee,

 4 v.                                                                            NO. 32,135

 5 NEW MEXICO TAXATION
 6 AND REVENUE DEPARTMENT,

 7          Respondent-Appellant.

 8 APPEAL FROM THE DISTRICT COURT OF McKINLEY COUNTY
 9 Thomas J. Hynes, District Judge

10 Michael Serna
11 Flora Vista, NM

12 Pro Se Appellee

13 Peter Breen
14 Santa Fe, NM

15 for Appellant

16                                 MEMORANDUM OPINION

17 KENNEDY, Judge.
1        Summary affirmance was proposed for the reasons stated in the notice of

2 proposed summary disposition. No memorandum opposing summary affirmance has

3 been filed, and the time for doing so has expired.

4        AFFIRMED.

5        IT IS SO ORDERED.

6                                               _______________________________
7                                               RODERICK T. KENNEDY, Judge

8 WE CONCUR:

 9 ___________________________
10 JAMES J. WECHSLER, Judge

11 ___________________________
12 LINDA M. VANZI, Judge

                                            2