AI Generated Opinion Summaries

Decision Information

Decision Content

This summary was computer-generated without any editorial revision. It is not official, has not been checked for accuracy, and is NOT citable.

Facts

  • Diamond T US Mail Services, Inc. (Protestant-Appellant) was involved in a legal dispute with the New Mexico Taxation and Revenue Department (Respondent-Appellee) regarding a matter of protest by Diamond T US Mail Services, Inc. The specific details of the protest are not provided in the decision.

Procedural History

  • Administrative Hearings Office, Chris Romero, Hearing Officer: [Not applicable or not found]

Parties' Submissions

  • Respondent-Appellee (New Mexico Taxation and Revenue Department): [Not applicable or not found]
  • Protestant-Appellant (Diamond T US Mail Services, Inc.): [Not applicable or not found]

Legal Issues

  • (N/A)

Disposition

  • The Court of Appeals of New Mexico affirmed the decision of the Administrative Hearings Office.

Reasons

  • Per LINDA M. VANZI, Chief Judge (M. MONICA ZAMORA, Judge, and HENRY M. BOHNHOFF, Judge concurring): The court proposed summary affirmance for reasons stated in the notice of proposed summary disposition. No memorandum opposing summary affirmance was filed, and the time for doing so expired, leading to the affirmation of the lower court's decision (paras 1-3).
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