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PAR FIVE SERVICES v. TAXATION & REVENUE

No. A-1-CA-37231 No. A-1-CA-37303.

489 P.3d 983 (2021)

2021-NMCA-025

PAR FIVE SERVICES, LLC, Protestant-Appellee/Cross-Appellant, v. NEW MEXICO TAXATION & REVENUE DEPARTMENT, Respondent-Appellant/Cross-Appellee. and Mosaic Potash Carlsbad Inc., Protestant-Appellant, v. New Mexico Taxation & Revenue Department, Respondent-Appellee.

Court of Appeals of New Mexico.

Filing Date: March 8, 2021.

Attorney(s) appearing for the Case

Sanchez, Mowrer & Desiderio, P.C., Robert J. Desiderio , Isaac S. Emmanuel , Albuquerque, NM, Betzer, Roybal & Eisenberg, P.C., Benjamin C. Roybal , Albuquerque, NM, for Appellee Par Five Energy Services, LLC and Appellant Mosaic Potash Carlsbad, Inc.

Hector H. Balderas , Attorney General, Timothy J. Williams , Staff Attorney, Legal Services Bureau, Tonya Noonan Herring , Special Assistant Attorney General, Marek Grabowski , Special Assistant Attorney General, Santa Fe, NM, for New Mexico Taxation & Revenue Department.

OPINION

{1} This opinion addresses two separate appeals.1 Mosaic Potash Carlsbad, Inc. and Par Five Energy Services, LLC (collectively, Taxpayers), appeal from the administrative hearing officers' decisions upholding partial denials by...

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