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1 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO CONAGRA FOODS FOOD INGREDIENTS CO. INC., 4 Protestant-Appellee, v. A-1-CA-36871 NEW MEXICO TAXATION AND REVENUE DEPARTMENT, 8 Respondent-Appellant.

9 APPEAL FROM THE ADMINISTRATIVE HEARINGS OFFICE Brian VanDenzen, Hearing Officer Gallagher & Kennedy, PA Gene F. Creely, II Santa Fe, NM Horwood Marcus & Berk Chartered Fred O. Marcus Chicago, ILL for Appellee Hector H. Balderas, Attorney General Santa Fe, NM New Mexico Taxation and Revenue Department, Legal Services Bureau Peter A. Breen, Special Assistant Attorney General Santa Fe, NM for Appellant 2 MEMORANDUM OPINION VANZI, Chief Judge.

4 {1} Summary affirmance was proposed for the reasons stated in the notice of proposed summary disposition. No memorandum opposing summary affirmance has been filed and the time for doing so has expired. AFFIRMED.

7 {2} IT IS SO ORDERED.

9 LINDA M. VANZI, Chief Judge WE CONCUR:

12 JULIE J. VARGAS, Judge

14 JENNIFER L. ATTREP, Judge