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1 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO

2 VICTOR LEE, 3 Petitioner-Appellee, v. NO. 32,097 NEW MEXICO TAXATION AND REVENUE DEPARTMENT, 7 Respondent-Appellant.

8 APPEAL FROM THE DISTRICT COURT OF SAN JUAN COUNTY Thomas J. Hynes, District Judge

10 Victor Lee Shiprock, NM Pro Se Appellee Gary K. King, Attorney General Taxation and Revenue Department Peter Breen, Special Assistant Attorney General Santa Fe, NM for Appellant 1 MEMORANDUM OPINION KENNEDY, Judge.

3 Summary reversal was proposed for the reasons stated in the calendar notice.

4 No memorandum opposing summary reversal has been filed, and the time for doing so has expired.

6 REVERSED.

7 IT IS SO ORDERED.

8 _______________________________ 9 RODERICK T. KENNEDY, Judge

10 WE CONCUR:

11 ___________________________ JAMES J. WECHSLER, Judge

13 ___________________________ JONATHAN B. SUTIN, Judge