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RAUSCHER v. TAXATION AND REVENUE DEPT.

No. 26,344.

46 P.3d 687 (2002)

132 N.M. 226

2002-NMSC-013

RAUSCHER, PIERCE, REFSNES, INC., Petitioner-Petitioner, v. The TAXATION AND REVENUE DEPARTMENT OF the STATE OF NEW MEXICO, Respondent-Respondent.

Supreme Court of New Mexico.

April 29, 2002.

Attorney(s) appearing for the Case

Sutin, Thayer & Brown, P.C., Mary E. McDonald, Santa Fe, NM, for Petitioner.

Patricia A. Madrid, Attorney General, Bridget Jacober, Special Assistant Attorney General, Santa Fe, NM, for Respondent.

Betzer, Roybal & Hill, P.C., Benjamin C. Roybal, Albuquerque, NM, for Amicus Curiae Southwest Securities, Inc., and KMPG, L.L.P.

OPINION

MINZNER, Justice.

{1} Petitioner Dain Rauscher, Inc., formerly Rauscher, Pierce, Refsnes, Inc. ("Rauscher"), appeals from an opinion of the Court of Appeals. Rauscher, Pierce, Refsnes, Inc., v. Taxation & Revenue Dep't, 2000-NMCA-065, 129 N.M. 404, 9 P.3d 648. In its opinion, the Court of Appeals affirmed the Decision and Order of a hearing officer employed by the New Mexico...

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