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WEST v. NEW MEXICO TAXATION AND REVENUE DEPT.

No. CIV 09-0631 JB/CEG.

757 F.Supp.2d 1065 (2010)

Ulrike M. WEST, Plaintiff, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT and Phillip Salazar, Defendants.

United States District Court, D. New Mexico.

October 31, 2010.

Attorney(s) appearing for the Case

Paul Michael Gayle-Smith , Law Office of Paul M. Gayle-Smith, Las Cruces, NM, for Plaintiff.

Paula Grace Maynes , James R. Wood , Miller & Stratvert P.A., Santa Fe, NM, for Defendants.

MEMORANDUM OPINION AND ORDER

JAMES O. BROWNING, District Judge.

THIS MATTER comes before the Court on: (i) the Defendants' Motion for Summary Judgment, filed March 26, 2010 (Doc. 54); (ii) the Plaintiff's Motion for Summary Judgment and Supporting Memorandum, filed March 26, 2010 (Doc. 56); and (iii) Plaintiff's Amended Motion for Summary Judgment Amended Motion [sic], filed June 30, 2010 (Doc. 87). The Court held a hearing on August...

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