137 N.M. 26, 106 P.3d 1273 Joe CRUTCHFIELD, individually, and Crutchfield Enterprises, Inc., d/b/a Gasearch Energy Intelligence, Plaintiffs-Appellants, v. NEW MEXICO DEPARTMENT OF TAXATION AND REVENUE, Defendant-Appellee. No. 23,550.Court of Appeals of New Mexico. December 27, 2004. Appeal from the District Court, Santa Fe County, Margaret Kegel, D.J. Page 27 [EDITORS’ NOTE: THIS PAGE CONTAINS […]