Vulcan Blanchester Realty Corporation ("VBRC") and BI Properties, Inc. ("BI Properties") were partners that transacted business as Cincinnati Club Building Associates ("CCBA"). The assets of CCBA included a promissory note from Dawson Realty, Ltd. ("Dawson") in the principal amount of $900,000, which was due on August 1, 2005. In 1998, Dawson prepaid the note in full, and the proceeds were distributed to the partners. VBRC received...
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