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PEREZ v. ELLINGTON

No. 04-2181.

421 F.3d 1128 (2005)

David A. PEREZ, Sr.; Tony B. Vigil; Harold Porter; and James D. Porter, Plaintiffs-Appellees, v. T. Glenn ELLINGTON; James Burleson; David Fergeson; Ricky A. Bejarano; and Javier Lopez, in their individual capacities, Defendants-Appellants, Tom Talache, Governor of Nambe Pueblo; Herbert Yates, Tribal Councilman of Nambe Pueblo; Taxation & Revenue Department, State of New Mexico, Movants.

United States Court of Appeals, Tenth Circuit.

August 22, 2005.

Attorney(s) appearing for the Case

John B. Pound of Long, Pound & Komer, P.A., Santa Fe, NM, for Defendants-Appellants.

Daniel Yohalem (Richard Rosenstock with him on the brief), Santa Fe, NM, for Plaintiffs-Appellees.

Before BRISCOE, McKAY, and MURPHY, Circuit Judges.

McKAY, Circuit Judge.

This is an appeal from the district court's denial of summary judgment based on a claim of qualified immunity and absolute immunity. Defendants-Appellants are officials from the New Mexico Tax and Revenue Department (TRD). The underlying facts surrounding this lawsuit are detailed and quite involved. In light of the narrow issues presented by this appeal, we only recite the facts relevant to our holding.

Plaintiffs, a faction of the Namb...

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