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HOLT v. DEPARTMENT OF TAXATION & REVENUE

No. 27,445.

59 P.3d 491 (2002)

133 N.M. 11

2002-NMSC-034

James A. HOLT and Terri L. Holt, Plaintiffs-Petitioners, v. NEW MEXICO DEPARTMENT OF TAXATION & REVENUE, Defendant-Respondent.

Supreme Court of New Mexico.

November 13, 2002.

Attorney(s) appearing for the Case

Monica Ontiveros, Santa Fe, NM, for Defendant-Respondent.

James A. Holt, Terri L. Holt, Flora Vista, NM, Pro Se.

OPINION

SERNA, Chief Justice.

{1} This Court granted the petition of James A. Holt and Terri L. Holt (taxpayers) for writ of certiorari to the Court of Appeals following its affirmance of the New Mexico Department of Taxation and Revenue (Department) hearing officer's denial of their protest and request for a refund. Holt v. N.M. Dep't of Taxation & Revenue, NMCA 22,622, slip op. at 1 (Mar. 5, 2002), cert. granted, 132 N.M. 193,...

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