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IN RE ESTATE OF McELVENY

No. 33,568.

355 P.3d 75 (2015)

2015-NMCA-080

In the Matter of the ESTATE OF Edward K. McELVENY, Deceased, Michael Phillips, as Personal Representative of the Estate of Edward K. McElveny, Petitioner-Appellee, v. State of New Mexico, ex rel. Department of Taxation and Revenue, Respondent-Appellant.

Court of Appeals of New Mexico.

Certiorari Granted, July 17, 2015, No. 35,349.

Attorney(s) appearing for the Case

Law Office of Cristy J. Carbón-Gaul, Cristy J. Carbón-Gaul , Albuquerque, NM, Starace Law, Carmela D. Starace , Albuquerque, NM, for Appellee.

Hector H. Balderas , Attorney General, Peter A. Breen , Special Assistant Attorney General, Santa Fe, NM, for Appellant.

OPINION

{1} This case presents a question of first impression: whether the district court in a formal proceeding under the Uniform Probate Code (UPC), NMSA 1978, §§ 45-1-101 to -404 (1975, as amended through 2011) has jurisdiction to order the Department of Taxation and Revenue (Department) to...

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