240 P.3d 660 (2010)
2010-NMCERT-004
BREEN
No. 32,306.
BREEN
v.
TAXATION AND REVENUE.
No. 32,306.
Supreme Court of New Mexico.
April 28, 2010.Denials of Certiorari.
Supreme Court of New Mexico.
April 28, 2010.Denials of Certiorari.