Court of Appeals of New Mexico August 1988 casesBentz v. PetersonState v. HigginsState v. JonesJaynes v. Wal-Mart Store No. 824Taxation and Revenue Dept. v. Van RuitenMendoza v. Gallup Independent Co.Blea v. SandovalState v. HilliardState v. ValdezSecurity Escrow v. Tax Revenue DeptState Farm Mut. Auto. Ins. v. MaidmentHernandez v. Levi Strauss, Inc.Pena v. Westland Development Co., Inc.Application of Sleeper