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WEATHERFORD ARTIFICIAL LIFT SYS. v. CLARKE

No. A-1-CA-37773.

499 P.3d 679 (2021)

2021-NMCA-065

WEATHERFORD ARTIFICIAL LIFT SYSTEMS, LLC, a Delaware corporation, Plaintiff-Appellant, and Weatherford U.S., L.P., a Delaware corporation, Plaintiff-Appellant, v. Stephanie Schardin CLARKE, Secretary of Taxation & Revenue, and New Mexico Taxation & Revenue Department, Defendants-Appellees.

Court of Appeals of New Mexico.

Filing Date: September 14, 2021.

Attorney(s) appearing for the Case

Joe Lennihan , Santa Fe, NM, for Appellants.

Hector H. Balderas , Attorney General, David Mittle , Special Assistant Attorney General, Santa Fe, NM, for Appellees.

OPINION

{1} In this consolidated appeal, Plaintiffs Weatherford Artificial Lift Systems, LLC and Weatherford U.S., L.P. (collectively, Taxpayers) appeal the district court's grant of summary judgment in favor of Defendants John Monforte1 and the New Mexico Taxation and Revenue Department...

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