Spears (D), a nonresident of New Mexico, owned a one-half interest in a parcel of land in New Mexico. D claimed that Madrid (P) took title to the land by a deed on which D's signature had been forged. P denied the forgery but argued alternatively that they were good faith improvers, and were therefore entitled to credit for the improvements made, as well as the profits made from the land during their occupancy. D did not contest the fact that P was entitled to credit for the value of the improvements, but claimed that P should have to account for the profits made from the land. The lower court found that the deed had been forged and that D was entitled to have her one-half interest in the land restored. The court also found that P had made improvements to the land prior to having notice of the forgery and that P was entitled to one-half the value of the land without the improvements, as well as restitution for one-half the value of the improvements. Finally, the lower court found that D was not entitled to share in the profits P made from the use of the land by reason of the improvements. P appeals the judgment that they were entitled to one-half the value of the land before the improvements were made, arguing that, the land should be valued to take the improvements into account.