Legal Opinion
Homeowner's Rehab, Inc. v. Related Corporate V SLP, L.P.
Massachusetts Supreme Judicial Court
Decided June 15, 2018No. SJC 12441PublishedCited by 20 opinions
1Opinion of the CourtGants, C.J.
*747 **742 The parties in this case are partners in a limited partnership formed for the purpose of rehabilitating and operating an affordable housing complex. The project was eligible for financing under the Low Income Housing Tax Credit (LIHTC) program set forth in the Internal Revenue Code, 26 U.S.C. § 42 (2012). Under the agreements executed in connection with this project, the majority owner of the general partner, a nonprofit organization, holds a right of first refusal to purchase the partnership's interest in the property "in accordance with" § 42(i)(7). The primary issue in this case is…
2Cases cited17 opinions
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Uno Restaurants, Inc. v. Boston Kenmore Realty Corp.Massachusetts Supreme Judicial Court · 2004
- Starr v. FordhamMassachusetts Supreme Judicial Court · 1995
- Shea v. Bay State Gas Co.Massachusetts Supreme Judicial Court · 1981
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
12 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Minturn v. MonradCourt of Appeals for the First Circuit · 2023
- AMTAX Holdings 227, LLC v. CohnReznick LLPCourt of Appeals for the Second Circuit · 2025
- Halstrom v. DubeMassachusetts Supreme Judicial Court · 2019
- SunAmerica Housing Fund 1050 v. Pathway of Pontiac, Inc.Court of Appeals for the Sixth Circuit · 2022
- Dahua Technology USA, Inc. v. ZhangCourt of Appeals for the First Circuit · 2025
15 more not listed; retrieve them via the Exa API.