STATE v. AUSTIN CAPITAL MANAGEMENT, LTD.

No. 34,013.

355 P.3d 1 (2015)

2015-NMSC-025

STATE of New Mexico, Plaintiff, ex rel., Frank C. FOY and Suzanne B. Foy, qui tam Plaintiffs, Plaintiffs-Petitioners and Cross-Respondents, v. AUSTIN CAPITAL MANAGEMENT, LTD, Austin Capital Management GP Corporation, Charles W. Riley, Brent A. Martin, David E. Friedman, Will Jason Rottinger, Victory Capital Management, Inc., Keycorp, Berean Capital, Dudley Brown, Tremont Partners, Inc., Tremont Capital Management, Inc., Tremont Group Holdings, Inc., Oppenheimer Funds, Inc., Gary Bland, David Contarino, Bruce Malott, Meyners + Company, Marc Correra, Anthony Correra, Sandia Asset Management, Alfred Jackson, Davis Hamilton and Jackson, Guy Riordan, Juniper Capital, Eileen Kotecki, Dan Hevesi, Henry "Hank" Morris, Julio Ramirez, Paul Cross, Crosscore Management, SDN Investors, Psilos Group, Albert Waxman, Jeffrey Krauss, Stephen Krupa, David Eichler, Darlene Collins, Wetherly Capital Group, Dan Weinstein, Vicky Schiff, Quadrangle Group, Aldus Equity, Saul Meyer, Marcellus Taylor, Matthew O'Reilly, Richard Ellman, Deutsche Bank, Diamond Edge Capital, Marvin Rosen, Carlyle Mezzanine Partners, Carlyle Group, DB Investment Managers, Topiary Trust, Park Hill Group, Dan Prendergast, Catterton Partners, Blackstone Group, Gold Bridge Capital, Darius Anderson, Kirk Anderson, Ares Management, Inroads Group, Camden Partners, HFV, Barrett Wissman, Tag, Ajax Investments, Clayton Dubilier and Rice, Intermedia, Leo Hindery, William R. Howell, Cabrera Capital, Martin Cabrera, Crestline Investors, John Doe #1 and John Doe #3 through #50, Defendants-Respondents and Cross-Petitioners.

Supreme Court of New Mexico.

June 25, 2015.


Attorney(s) appearing for the Case

Victor R. Marshall & Associates, P.C., Victor R. Marshall , Albuquerque, NM, for Petitioners and Cross-Respondents.

FallickLaw, Ltd., Gregg Vance Fallick , Esquivel Law Firm, LLC, Martin R. Esquivel , Albuquerque, NM, Basham & Basham, P.C., Katherine Ann Basham , Santa Fe, NM, for Respondent and Cross-Petitioner, Bruce Malott.

Rodey, Dickason, Sloan, Akin & Robb, P.A., Andrew G. Shultz , Albuquerque, NM, Fried, Frank, Harris, Shriver & Jacobson, LLP, Peter L. Simmons , New York, NY, for Respondents and Cross-Petitioners, Topiary Trust and DB Investment Managers, Inc.

Simone, Roberts & Weiss, P.A., Norman F. Weiss , Albuquerque, NM, for Respondent and Cross-Petitioner David Contarino.

Montgomery & Andrews, P.A., Stephen S. Hamilton , Santa Fe, NM, for Respondent and Cross-Petitioner, Gary Bland.

The Law Offices of Erica E. Anderson, Erica Anderson , Albuquerque, NM, for Respondent and Cross-Petitioner, Guy Riordan.


OPINION

{1} In this case, we address whether the retroactive application of the Fraud Against Taxpayers Act, NMSA 1978, Sections 44-9-1 to -14 (2007) ("FATA" or "the Act") violates the Ex Post Facto Clauses of the United States and New Mexico Constitutions. See U.S. Const. art. 1, § 10, cl. 1; N...

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