264 P.3d 520 (2011)
2011-NMCERT-003
HESS
Nos. 32,865, (COA 28,967).
HESS
v.
TAX. & REV.
Nos. 32,865, (COA 28,967).
Supreme Court of New Mexico.
March 17, 2011.Denial of Certiorari.
Supreme Court of New Mexico.
March 17, 2011.Denial of Certiorari.