United States of America, Plaintiff, represented by Manuel Paul Lena , USDOJ Tax Division & Herbert W. Linder , United States Department of Justice Tax Division.
Mark Hopkins, Defendant, pro se.
Sharon Hopkins, Defendant, pro se.
State of New Mexico Revenue Department, Defendant, represented by Lewis J. Terr , AHR Law Offices, P.C.
United States of America, Counter Defendant, represented by Herbert W. Linder , United States Department of Justice Tax Division & Manuel Paul Lena , USDOJ Tax Division.
MEMORANDUM OPINION1
JAMES O. BROWNING, District Judge.
THIS MATTER comes before the Court on Hopkins' Motion for Relief from Order [Doc #164], filed February 27, 2013 (Doc. 167)("Motion"). The Court denied the Motion, filed by the Defendants Mark Hopkins and Sharon Hopkins ("the Hopkins...
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