Montgomery & Andrews

Overview

Ms. Wolf, after twenty years in public practice, represents clients in court and administrative proceedings and advises clients on state tax matters and other areas of government law.  She has also represented non-profit entities, water utilities, a telecommunication company, and maintains an appellate practice. She was Chief Counsel for the New Mexico Taxation and Revenue Department and General Counsel for the New Mexico Department of Finance and Administration.

Education

Rice University, Bachelor of Arts degree in History (1973)
University of New Mexico Law School, Juris Doctor (1976)

Honors

AmJur Awards in Commercial Transactions, Land Use Planning
Outstanding Service – New Mexico Board of Bar Commissioners

Professional Memberships and Activities

New Mexico Board of Bar Commissioners, 1997-2003, 2006-2010
Public Law Section Member, Chair 1994
First Judicial Bar Association

Presentations

New Mexico Procurement Code Institute, 1999, 2000 and 2011

Representative Cases

Kinder Morgan CO2 Co. L.P. v. Taxation and Revenue Department, 2009-NMCA-019, 145 N.M. 579, 203 P.3d 110 (represented department in obtaining reversal of district court’s ruling granting oil and gas tax refund)

Harvey v. Baker, 242 Fed.Appx. 547, 2007 WL 2153226 (10th Cir. 2007) (represented municipality in employees’ appeal of district court’s ruling in favor of municipality in civil rights action)

El Paso Field Services Co. v. Montoya Sheep & Cattle Co., Inc., 2003-NMCA-113, 134 N.M. 375, 77 P.3d 279 (represented pipeline company in obtaining reversal of district court’s compensation and damages award in Gathering Line Land Acquisition Act case)

San Juan 1990-A, L.P. v. El Paso Production Co., 2002-NMCA-041, 132 N.M. 73, 43 P.3d 1083 (represented gas production company in obtaining dismissal of appeal by royalty owners of adverse district court decision on computation of royalties issue)

Teague-Strebeck Motors, Inc. v. Chrysler Insurance Co., 1999-NMCA-109, 127 N.M. 603, 985 P.2d 1183 (represented insurance company in obtaining reversal of district court’s decision and remand on insurable interest question)

Kewanee Industries, Inc. v. Reese, 114 N.M. 784, 845 P.2d 1238 (1993) (represented department in obtaining affirmance of district court’s denial of corporate income and gross receipts tax refunds)

Continental Inn of Albuquerque, Inc., v. State Taxation and Revenue Department, 113 N.M. 588, 829 P.2d 946 (Ct. App. 1993) (represented department in successfully defending hearing officer decision upholding compensating tax assessment)

Giant Industries v. Taxation and Revenue Department, 110 N.M. 442, 796 P.2d 1138 (Ct. App. 1990) (represented department in question of severability of statute when another part is determined to be unconstitutional)

El Centro Villa Nursing Center v. Taxation and Revenue Department, 108 N.M. 795, 779 P.2d 982 (Ct. App. 1989) (represented department in successfully defending hearing officer decision on tax penalty assessment)

Proficient Food Co. v. Taxation and Revenue Department, 107 N.M. 392, 758 P.2d 806 (Ct. App. 1988) (represented department in successfully defending hearing officer decision that gross receipts tax assessment did not violate Commerce Clause)