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2925 BRIARPARK, LTD. v. C.I.R.

No. 97-60850.

163 F.3d 313 (1999)

2925 BRIARPARK, LTD., James C. Motley, Tax Matters Partner, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 6, 1999.

Attorney(s) appearing for the Case

Alan Lee Tinsley, Madisonville, TX, Charles Benjamin Koerth, Allie & Thurmond, Houston, TX, for Petitioners-Appellants.

Patricia McDonald Bowman, U.S. Dept. of Justice, Tax Div., Charles Casazza, Clerk, U.S. Tax Court, Washington, DC, Stuart L. Brown, Chief Counsel, IRS, Loretta Argrett, Asst. Atty. Gen., Teresa Ellen McLaughlin, U.S. Dept. of Justice, Tax Div., App. Section, Washington, DC, for Respondent-Appellee.

Before REYNALDO G. GARZA, STEWART and PARKER, Circuit Judges.

PER 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...

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