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

 2 JOSEPH and KATHY MAILANDER,

 3        Petitioners-Appellants,

 4 v.                                                    No. 28,624

 5 NEW MEXICO TAXATION
 6 and REVENUE DEPARTMENT,

 7        Respondent-Appellee.

 8 APPEAL FROM THE N.M. TAXATION AND REVENUE DEPARTMENT
 9 Margaret B. Alcock, Hearing Officer

10   Law Offices of Daniel A. Dolan, PA
11   Daniel A. Dolan
12   Gerald S. O’Donnell
13   Las Cruces, NM

14 for Appellants

15 N.M. Taxation and Revenue Dep’t
16 Carolyn A. Wolf, Special Assistant Attorney General
17 Santa Fe, NM

18 for Appellee

19                           MEMORANDUM OPINION
1 SUTIN, Judge.

2       Summary affirmance was proposed for the reasons stated in the notice of

3 proposed summary disposition. No memorandum opposing summary affirmance has

4 been filed and the time for doing so has expired.

5       AFFIRMED.

6       IT IS SO ORDERED.



7                                        _________________________________
8                                        JONATHAN B. SUTIN, Judge



9 WE CONCUR:



10 _________________________________
11 RODERICK T. KENNEDY, Judge



12 _________________________________
13 LINDA M. VANZI, Judge




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