AI Generated Opinion Summaries

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 an appeal by the New Mexico Taxation and Revenue Department against Exerplay, Inc. Specific events leading to the appeal are not detailed in the provided text.

Procedural History

• Appeal from the Taxation and Revenue Department, Dee Dee Hoxie, Hearing Officer.

Parties' Submissions

• Plaintiff-Appellant (New Mexico Taxation and Revenue Department): [Not applicable or not found]
• Defendant-Appellee (Exerplay, Inc.): [Not applicable or not found]

Legal Issues

• (N/A)

Disposition

• The decision of the Taxation and Revenue Department, presided over by Hearing Officer Dee Dee Hoxie, was reversed.

Reasons

• Per LINDA M. VANZI, Judge (RODERICK T. KENNEDY, Chief Judge, and J. MILES HANISEE, Judge concurring):
  The court proposed a summary reversal for reasons stated in a notice of proposed summary disposition. No opposition to the summary reversal was filed within the allotted time, leading to the decision to reverse the initial ruling (paras 1-3).