in Re: International Profit Associates, Inc. International Tax Advisors, Inc. And Ipa Advisory and Intermediary Services, Llc.









NUMBER 13-08-00052-CV



COURT OF APPEALS



THIRTEENTH DISTRICT OF TEXAS



CORPUS CHRISTI - EDINBURG



IN RE INTERNATIONAL PROFIT ASSOCIATES, INC.;

INTERNATIONAL TAX ADVISORS, INC.; AND

IPA ADVISORY AND INTERMEDIARY SERVICES, LLC

On Petition for Writ of Mandamus



MEMORANDUM OPINION



Before Justices Rodriguez, Garza, and Vela

Per Curiam Memorandum Opinion (1)

Relators, International Profit Associates, Inc., International Tax Advisors, Inc., and IPA Advisory and Intermediary Services, LLC, filed a petition for writ of mandamus in the above cause on January 22, 2008. Real party in interest, McAllen Tropicpak, Inc., filed a response on February 8, 2008. The Court, having examined and fully considered the petition for writ of mandamus with appendix, record, and the response, is of the opinion that relators have not shown themselves entitled to the relief sought. Accordingly, relators' petition for writ of mandamus is denied. See Tex. R. App. P. 52.8(a).



PER CURIAM



Memorandum Opinion delivered

and filed this 21st day of February, 2008.



1. See Tex. R. App. P. 52.8(d) ("When denying relief, the court may hand down an opinion but is not required to do so."); Tex. R. App. P. 47.4 (distinguishing opinions and memorandum opinions).