OPINION
McKENNA, Justice.
The appellant U.S. Lime and Mining Corporation, the defendant below, seeks to set aside a default judgment granted to the appellee pursuant to its motion under Rule 60(b) (§ 21-1-1(60) (b), N.M.S.A. 1953). The court after hearing the evidence found that the defendant failed to establish inadvertence or excusable neglect or that it had a good and valid defense to the cause of action and denied the motion provided a certain credit...
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