NM Court of Appeals Schedules March 16, 10:00 AM Hearing
March 10, 2015 - Jen Laws
The New Mexico Court of Appeals has scheduled a hearing at the Pamela B. Minzner Law Center on Monday, March 16, 2015. The oral argument is open to the public and begins at 10:00 A.M. This hearing was originally scheduled for Friday, January 23, 2015.
A three-judge panel will preside: Chief Judge Roderick Kennedy, Judge Cynthia A. Fry (’81), and Judge Michael E. Vigil.
Following are the details of the case:
IN THE MATTER OF THE ESTATE OF EDWARD K. MCELVENY, Deceased, MICHAEL PHILLIPS, As Personal Representative of the Estate of Edward K. McElveny, Petitioner-Appellee, represented by Cristy L. Carbon-Gaul and Carmela D. Starace
vs.
STATE OF NEW MEXICO, ex rel. DEPARTMENT OF TAXATION AND REVENUE, Respondent-Appellant, represented by Hector H. Balderas and Peter A. Breen
Respondent-Appellant requests review of the following questions:
- May a claim to unclaimed property dispense with the administrative claims procedures of the Department of Taxation of Revenue in favor of ex parte probate proceedings in the Probate Court over twenty years after the death of the apparent owner?
- May the Appellee obtain an ex parte sequestration order again the Tax Administration Suspense Fund? If the sequestration order against the Department is valid, may it be enforced against the Department without formal service of process?
- Respondent-Appellant’s Brief in Chief
- Petitioner-Appellee’s Answer Brief
- Respondent-Appellant’s Reply Brief
For more information, contact Nora Gonzales at 505-841-4618.