 1      IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO

 2 CARLOS TORRES,

 3       Petitioner-Appellee,

 4 v.                                                                      NO. 28,973

 5   STATE OF NEW MEXICO EX REL.
 6   TAXATION AND REVENUE
 7   DEPARTMENT, MOTOR VEHICLE
 8   DIVISION,

 9       Respondent-Appellant.

10 APPEAL FROM THE DISTRICT COURT OF VALENCIA COUNTY
11 John W. Pope, District Judge

12 Carlos Torres
13 Belen, NM

14 Pro Se Appellee

15 NM Taxation & Revenue Department
16 Julia A. Belles
17 Santa Fe, NM

18 for Appellant




19                          MEMORANDUM OPINION

20 CASTILLO, Judge.

21       Summary reversal was proposed for the reasons stated in the notice of proposed

22 disposition. No memorandum opposing summary reversal has been filed, and the time
1 for doing so has expired.

2       Reversed.

3       IT IS SO ORDERED.



4                                         ________________________________
5                                         CELIA FOY CASTILLO, Judge

6 WE CONCUR:




7 ________________________________
8 JAMES J. WECHSLER, Judge




 9 ________________________________
10 RODERICK T. KENNEDY, Judge




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