New Mexico Taxation & Revenue Department v. Whitener

869 P.2d 829 (1993)

117 N.M. 130

NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Plaintiff-Appellant,

v.

Ray Charles WHITENER, Defendant-Appellee.

No. 13092.

Court of Appeals of New Mexico.

December 21, 1993.

Certiorari Granted February 9, 1994.

Tom Udall, Atty. Gen., Margaret B. Alcock, Sp. Asst. Atty. Gen., Santa Fe, for plaintiff-appellant.

Carmen E. Garza, Las Cruces, for defendant-appellee.

Randi McGinn, New Mexico Defense Lawyers Ass'n, Albuquerque, for amicus curiae.

OPINION

CHAVEZ, Judge.

The New Mexico Taxation and Revenue Department (the Department) appeals the decision and order of its hearing…