Breen v. State Taxation & Revenue Department

(specially concurring).

{37} One difficulty in deciding the issues in this case is that the case was not particularly well tried, is not particularly well presented on appeal, and is convoluted. But decide the issues we must.

Schneider’s Status

{38} I am not sold on the majority opinion’s need to emphasize that Schneider was not a party. Indications are that she was not a party when she filed a motion to quash the subpoenas under Rule 1-045(C)(3) NMRA, although, in essence, it would seem that she became a party to the action in a limited manner, namely, to obtain an order quashing the subpoenas.…