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1 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO NEW MEXICO TAXATION AND REVENUE DEPARTMENT, 4 Plaintiff-Appellant, v. NO. 33,935 EXERPLAY, INC., 7 Defendant-Appellee.

8 APPEAL FROM THE TAXATION AND REVENUE DEPARTMENT Dee Dee Hoxie, Hearing Officer Gary K. King, Attorney General Peter Breen, Special Assistant Attorney General Santa Fe, NM for Appellant Ray Jecklin Exerplay, Inc. Tiempo Payroll Rio Rancho, NM Exerplay, Inc. Cedar Crest, NM Pro Se Appellees 1 MEMORANDUM OPINION VANZI, Judge.

3 {1} Summary reversal was proposed for the reasons stated in the notice of proposed summary disposition. No memorandum opposing summary reversal has been filed and the time for doing so has expired.

6 {2} REVERSED.

7 {3} IT IS SO ORDERED.

8 __________________________________ 9 LINDA M. VANZI, Judge WE CONCUR:

11 _________________________________ RODERICK T. KENNEDY, Chief Judge

13 _________________________________ J. MILES HANISEE, Judge