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1 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO THOMAS OWEN, 3 Plaintiff-Appellant, v. NO. 34,807 DEMESIA PADILLA, in her official capacity as Secretary of the New Mexico Taxation and Revenue Department, 8 Defendant-Appellee, APPEAL FROM THE DISTRICT COURT OF DOÑA ANA COUNTY Manuel I. Arrieta, District Judge McGraw & Strickland, LLC Margaret Strickland Las Cruces, NM N.M. Taxation & Revenue Department Julia A. Belles Santa Fe, NM for Appellee 18 MEMORANDUM OPINION ZAMORA, Judge.

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

4 {2} IT IS SO ORDERED.

6 M. MONICA ZAMORA, Judge WE CONCUR:

9 CYNTHIA A. FRY, Judge

11 RODERICK T. KENNEDY, Judge