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 case involves Victor Lee, the Petitioner-Appellee, and the New Mexico Taxation and Revenue Department, the Respondent-Appellant. Specific events leading to the case are not detailed in the provided text.
Procedural History
- Appeal from the District Court of San Juan County, presided over by Thomas J. Hynes, District Judge.
Parties' Submissions
- Petitioner-Appellee (Victor Lee): [Not applicable or not found]
- Respondent-Appellant (New Mexico Taxation and Revenue Department): [Not applicable or not found]
Legal Issues
- (N/A)
Disposition
- The Court of Appeals of New Mexico reversed the decision of the District Court of San Juan County.
Reasons
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Per Roderick T. Kennedy, J. (James J. Wechsler, J., and Jonathan B. Sutin, J., concurring): The Court proposed a summary reversal for reasons stated in the calendar notice. No memorandum opposing the summary reversal was filed, and the time for doing so expired, leading to the reversal of the lower court's decision.
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