Business Law, Estate Planning, Real Estate Law ...
Claimed Lawyer ProfileQ&A
A 4th generation Texas lawyer with over 28 years of experience, Michael Eaton serves clients in Dallas, Fort Worth, Colleyville, Grapevine, Coppell, Plano, Hurst, Euless, Bedford, Irving, Frisco, McKinney, Allen, and surrounding North Texas areas.
Business Contracts, Business Dissolution, Business Finance, Business Formation, Business Litigation, Franchising, Mergers & Acquisitions, Partnership & Shareholder Disputes
Guardianship & Conservatorship Estate Administration, Health Care Directives, Trusts, Wills
Real Estate Law
Commercial Real Estate, Condominiums, Easements, Eminent Domain, Homeowners Association, Land Use & Zoning, Mortgages, Neighbor Disputes, Residential Real Estate, Water Law
Business Taxes, Criminal Tax Litigation, Estate Tax Planning, Income Taxes, International Taxes, Payroll Taxes, Property Taxes, Sales Taxes, Tax Appeals, Tax Audits, Tax Planning
Free Consultation Most services provided based upon hourly fee arrangements, but some matters are also handled on a flat fee basis.
Jurisdictions Admitted to Practice
U.S. Supreme Court
The Eaton Law Firm, PLLC
Provide representation and advice to clients regarding highly complex tax and finance structures for real estate acquisition and development, especially in the multifamily arena. Mr. Eaton has acted as borrower's counsel, developer's counsel, lender counsel or bond counsel in transactions totaling over $1,500,000,000 over the past 25+ years, and routinely advises high profile developers, institutional investors, national rating agencies, elected officials, and private individuals in these areas.
Eaton, Deaguero & Bishop, PLLC
Provide representation and advice to clients regarding highly complex tax and finance structures for real estate acquisition and development, especially in the multifamily arena. During his time with this firm, Mr. Eaton became nationally known as an expert on affordable housing finance and tax issues, especially federal and state tax exemptions available to affordable housing projects.
Eaton & Kemp, P.C.
All phases of client representation of businesses, real estate investors, real estate developers, and other businesses, including some of the first internet service providers (ISP's) in Texas.
Law Offices of Norman L. "Happy" Nelson, Jr.
Real estate and business practice focusing on HUD financing for multifamily and seniors projects.
Law Offices of Michael W. Eaton
Practice focusing on all aspects of business litigation and transactional matters.
Founding Texas Attorney
Hall & Vance LLP
Opened Texas office for California offshoot of Finley Kumble focusing on financial institution representation. The firm chose to withdraw from Texas at the end of 1987 because of expense considerations, and Mr. Eaton continued in active representation of developers, real estate investors, and a wide variety of businesses.
Page & Addison, P.C.
Advanced real estate and related litigation practice for a boutique law firm which represented more country clubs, private dining clubs, and city clubs than any other law firm in the nation, including representation of Club Corporation of America.
Assistant General Counsel
Kirby Oil, Inc.
All phases of client advising and representation on real estate, tax, and oil and gas issues for a large independent oil and gas producer.
Southern Methodist University
Doctor of Jurisprudence/Juris Doctor (J.D.)
Southern Methodist University
B.S. | Political Science/Economics
Honors: Graduated with Departmental Distinction
Honors: Certificate of Completion from Ludwig von Mises Institute
University of Texas - Dallas
Honors: Passed Comprehensive Examinations in Theory and Quantitative Methods
Decade of Service Award
Texas Lawyers Assistance Program
Award for representing TLAP for over a decade at speaking appearances sponsored by the Texas Center for Legal Ethics & Professionalism.
Republican National Committee
The Eisenhower Commission is awarded for outstanding service and dedication demonstrated by a Life Member of the Republican National Committee.
Northeast Tarrant County Bar Association
National Association of Bond Lawyers
National Republican Lawyers Association
Office of the Chief Disciplinary Counsel of the State Bar of Texas
Activities: Act as attorney monitor for lawyers whose licenses have bee suspended and for whom monitoring is a condition of their suspension or probation.
Texas Board of Law Examiners
Activities: Act as attorney monitor for newly licensed Texas lawyers given a probationary license.
Lawyers Concerned For Lawyers
Past President, Dallas Chapter 1999-2000
Activities: Lawyers Concerned for Lawyers (LCL) is a group which provides support and guidance for lawyers suffering from alcoholism, drug addiction, and mental health issues. LCL works closely with the Texas Lawyers Assistance Program to provide treatment and recovery options for lawyers, law students and judges who suffer form substance abuse and mental health issues.
Texas Lawyer Assistance Program
Activities: Act on behalf of TLAP communicating and aiding lawyers, law students, and judges with alcohol, substance abuse, or mental health issues that impact their ability to practice law.
A: As a general rule, you will save time, money, and frustration by having a tax professional represent you in any situation in which you owe taxes. It is especially true in cases of federal income taxes that a qualified tax attorney can be your best asset, and in many cases, the amount of money which you can save by using a qualified attorney more than offsets the cost of representation. We represent taxpayers in all variety of federal tax matters, and invite your inquiry. You may review our information at www.eatonlaw.com
A: I don't know what Tax Code you are looking at but there is no Sec. 42.002 of the Texas Tax Code. and Sec. 42 that is in the Code deals exclusively with Judicial Review of tax assessments. The relevant portion of the Code is as follows:
Sec. 11.14. TANGIBLE PERSONAL PROPERTY NOT PRODUCING INCOME. (a) A person is entitled to an exemption from taxation of all tangible personal property, other than manufactured homes, that the person owns and that is not held or used for production of income. This subsection does not exempt from taxation a structure that a person owns which is substantially affixed to real estate and is used or occupied as a residential dwelling.
(b) In this section:
(1) "Manufactured home" has the meaning assigned by Section 11.432.
(2) "Structure" does not include a vehicle that:
(A) is a trailer-type unit designed primarily for use as temporary living quarters in connection with recreational, camping, travel, or seasonal use;
(B) is built on a single chassis mounted on wheels;
(C) has a gross trailer area in the set-up mode of 400 square feet or less; and
(D) is certified by the manufacturer as complying with American National Standards Institute Standard A119.5.
So, yes, a motor home is definitely taxable, as it is expressly excluded form the exemption from taxation for non-income producing personal property.