In re Estate of McElveny

1 IN THE SUPREME COURT OF THE STATE OF NEW MEXICO 2 Opinion Number: 3 Filing Date: June 30, 2017 4 NO. S-1-SC-35349 5 In the Matter of the Estate of Edward K. 6 McElveny, Deceased, 7 MICHAEL PHILLIPS, as Personal Representative 8 of the Estate of Edward K. McElveny, 9 Petitioner-Respondent, 10 v. 11 STATE OF NEW MEXICO, ex rel. 12 DEPARTMENT OF TAXATION AND REVENUE, 13 Respondent-Petitioner. 14 ORIGINAL PROCEEDING ON CERTIORARI 15 Raymond Z. Ortiz, District Judge 16 Carmela Starace 17 Albuquerque, NM 18 Law Office of Cristy J. Carbon-Gual 19 Cristy J. Carbon-Gual 20 Albuquerque, NM 21 for…