OPINION
WECHSLER, Chief Judge.
{1} Robert B. Kelley (Father) appeals the district court's denial of his motion to reduce child support based upon a substantial and material change in circumstances. Father was sanctioned under the Parental Responsibility Act, NMSA 1978, § 40-5A-1 to 40-5A-13 (1995, as amended through 1998), and lost his license to practice law. We affirm the district court's decision to impute income based upon Father's underemployment...
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