Legal Opinion
2925 Briarpark, Ltd. v. Commissioner
Court of Appeals for the Fifth Circuit
Decided January 6, 1999No. 97-60850PublishedCited by 8 opinions
1Per curiam
I. FACTUAL AND PROCEDURAL BACKGROUND
In 1981, Briarpark was organized as a Texas limited partnership (“the partnership”). James C. Motley (“Motley”) was a general partner. During 1983 and 1984, the partnership acquired a three-acre parcel of land at 2925 Briarpark Road, Houston, Texas (“the property”) and constructed a 12-story office building on it. On September 27,1983, the partnership borrowed $21,600,000 from InterFirst Bank Houston, N.A. (“InterFirst”) to finance the acquisition of the property and the construction of the building. Motley personally guaranteed the principal, interest,…
2Cases cited18 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- McAllister v. United StatesSupreme Court of the United States · 1954
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Helvering v. HammelSupreme Court of the United States · 1941
13 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Fairman v. AndersonCourt of Appeals for the Fifth Circuit · 1999
- Wilshire Courtyard v. California Franchise Tax BoardCourt of Appeals for the Ninth Circuit · 2013
- Weintraub v. Director, Division of TaxationNew Jersey Tax Court · 2000
- Coburn v. Comm'rUnited States Tax Court · 2005
- Lisa Milkovich v. United StatesCourt of Appeals for the Ninth Circuit · 2022
3 more not listed; retrieve them via the Exa API.