Michael W. Eaton

As a fourth-generation lawyer from Texas with over 35 years of legal practice, I have dedicated my career to serving clients across the state. My practice areas include real estate, tax, and business formation, start-up, and operation. I also handle litigation across the full spectrum of business matters. I have successfully litigated more than 500 cases to completion, and I have tried to verdict or judgment over 200 cases. My efforts in a Bexar County tax trial, which I won after only twenty-three minutes of jury deliberation, earned me the title of "Texas Lawyer Litigator of the Week."

On the transactional side, I have closed over 200 Low-Income Housing Tax Credit (LIHTC) projects across eight different states, in addition to more than 150 other affordable and market-rate transactions. I have also provided guidance to hundreds of clients on both personal and business real estate matters. Over the past two decades, I have also shared my knowledge by teaching at multiple colleges and universities. I place my years of experience at your service. Please contact me at your convenience!

• Free Consultation
  Most services provided based upon hourly fee arrangements, but some matters are also handled on a flat fee basis.

Texas

Since 1984

5th Circuit

Since 1986

U.S. District Court - Northern District of Texas

ID Number: United States District Court for the Northern District of Texas

Since 1985

U.S. Supreme Court

Since 1988

Managing Attorney

The Eaton Law Firm, PLLC

2006 - Current

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.

Managing Attorney

Eaton, Deaguero & Bishop, PLLC

2002 - 2006

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.

Attorney

Eaton & Kemp, P.C.

1998 - 2002

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.

Attorney

Law Offices of Norman L. "Happy" Nelson, Jr.

1995 - 1998

Real estate and business practice focusing on HUD financing for multifamily and seniors projects.

Attorney

Law Offices of Michael W. Eaton

1988 - 1995

Practice focusing on all aspects of business litigation and transactional matters.

Founding Texas Attorney

Hall & Vance LLP

1987 - 1988

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.

Associate

Page & Addison, P.C.

1986 - 1987

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.

1984 - 1985

All phases of client advising and representation on real estate, tax, and oil and gas issues for a large independent oil and gas producer.

Academy of International Modern Studies

Ph.D. (2020) | Finance

2017 - 2020

Honors: 3.87 GPA

Southern Methodist University

Doctor of Jurisprudence/Juris Doctor (J.D.)

1984

Southern Methodist University

B.S. | Political Science/Economics

1976 - 1980

Honors: Graduated with Departmental Distinction

University of Texas - Dallas

Political Economy

1994 - 1998

Honors: Passed Comprehensive Examinations in Theory and Quantitative Methods

Auburn University

Austrian Economics

1995 - 1995

Honors: Certificate of Completion from Ludwig von Mises Institute

Decade of Service Award

Texas Lawyers Assistance Program

2007

Award for representing TLAP for over a decade at speaking appearances sponsored by the Texas Center for Legal Ethics & Professionalism.

Eisenhower Commission

Republican National Committee

2007

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

Member

2006 - Current

National Association of Bond Lawyers

Member

2000 - Current

Office of the Chief Disciplinary Counsel of the State Bar of Texas

Attorney Monitor

1998 - Current

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

Attorney Monitor

1998 - Current

Activities: Act as attorney monitor for newly licensed Texas lawyers given a probationary license.

Lawyers Concerned For Lawyers

Past President, Dallas Chapter 1999-2000

1994 - Current

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

Attorney Volunteer

1994 - Current

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.

Texas State Bar  # 06383800

Member

1984 - Current

Do The Right Thing

Texas Bar Journal, Vol. 77, No. 7

July, 2014

Changes in the Texas Tax Code- How They Affect Multi-Family Housing- Dallas, Texas

Texas Real Estate Brokers Network

August, 2003

Expert Witnesses in the Courtroom-Determinants of Credibility

Jurimetrics, Spring, 1996

March, 1996

Expert Witnesses in the Courtroom-Determinants of Credibility, A Literature Review

Jurimetrics, Fall, 1995

March, 1995

Housing Opportunities Presentation, annually 2001-2012, Meadows Foundation Non-Profit Training Institute, Meadows Foundation

2012

The LIHTC and Private Activity Bond Process, Tax Credit and Bond Conference Presentation, Dallas, Texas

2006

JPI

Texas Affordable Housing Property Tax Exemptions, Southwest Tax Credit and Bond Conference, Hyatt Regency, Houston, Texas

November 2005

Reznick, Fedder & Silverman

CHDO Workshop, sponsor and speaker, Dallas, Texas, Texas CHDO Workshop 2002, Melrose Hotel Ballroom, Dallas, Texas

2002

Affordable Housing Solutions

Speaker- "Tax-exempt Bond Structures" & featured panelist, Bond Challenges, City of Dallas Bond Workshop, Dallas City Hall

September 2008

City of Dallas

Q. If I won a ring worth 15k would I have to pay taxes on it since it was a prize?

March 21, 2011

A: The short answer is "yes". The only open question is that of what tax year is the proper one for reporting.

Q. Do I need a lawyer to assist with settling back taxes

March 21, 2011

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

Q. Dallas county is charging personal property tax on my motorhome. is that legal. texas tax code 42.002 (9).

March 21, 2011

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. ... Read More

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