MEMORANDUM OPINION AND ORDER
In this action alleging that defendant Texas Department of Housing and Community Affairs (“TDHCA”) perpetuates racial segregation and discrimination through the allocation of Low Income Housing Tax Credits (“LIHTC”), the court must decide whether plaintiff The Inclusive Communities Project, Inc. (“ICP”) has standing and whether it has established prima facie cases under the Fair Housing Act (“FHA”), 42 U.S.C. §§ 3604(a) and 3605(a), the Fourteenth Amendment (actionable under 42 U.S.C. § 1983), and 42 U.S.C. § 1982. Concluding that ICP has demonstrated its standing beyond peradventure, has established a prima facie case for each of its claims, and has adduced evidence that would enable a reasonable jury to find in its favor on each of its claims, the court grants ICP’s motion for partial summary judgment and denies de *492 fendants’ motions for judgment on the pleadings and for summary judgment. 1
I
The background facts and procedural history of this case are set out in the court’s prior memorandum opinion and order.
See Inclusive Cmtys. Project, Inc. v. Tex. Dep’t of Hous. & Cmty. Affairs,
ICP is a Dallas-based non-profit organization that assists low-income persons in finding affordable housing and seeks racial and socioeconomic integration in Dallas housing. In particular, ICP works with African-American families who are eligible for the Dallas Housing Authority’s Section 8 Housing Choice Voucher program (“Section 8”). ICP assists Section 8 participants in obtaining apartments in predominately Caucasian, 2 suburban neighborhoods 3 by offering counseling, assisting in negotiations with landlords, and providing financial assistance (for example, security deposits). At times, ICP must provide “landlord incentive bonus payments” to landlords to secure housing for Section 8 participants.
TDHCA 4 is the state entity that administers the federal LIHTC program, granting tax credits under 26 U.S.C. § 42 to low-income housing developers to encourage investment in low-income, multifamily rental housing. Developers can sell their tax credits to finance housing construction. The tax credits are allocated according to the federal statute, which requires the state agency to act according to an annual “Qualified Allocation Plan” (“QAP”) developed by the agency. See 26 U.S.C. § 42(m); 10 Tex. Admin. Code § 50.1 et seq. (2010) (setting forth QAP developed by TDHCA). TDHCA receives applications for proposed developments and has the sole authority to approve or deny tax credits for those developments. 5 The agency receives more applications than it can fund, and the exact amount of tax *493 credits allocated to Texas varies each year (for example, $43 million in tax credits was allocated to Texas in 2007). Any developer who receives LIHTC must accept as tenants otherwise-eligible Section 8 participants who use Section 8 vouchers to help pay rent. See 26 U.S.C. § 42(h)(6)(B)(iv). According to ICP, Section 8 participants struggle to obtain housing in non-LIHTC developments.
ICP alleges that TDHCA has disproportionately approved tax credits for low-income housing in minority neighborhoods and has denied applications for non-elderly 6 low-income housing in predominately Caucasian neighborhoods; that 92% percent of all LIHTC units in the city of Dallas are in census tracts where more than one-half of the population is minority; that TDHCA has discretion in determining which proposed projects receive tax credits, and that TDHCA improperly takes race into account (both of the neighborhood and of potential residents), perpetuating racial segregation in Dallas housing; that defendants made housing and financial assistance for housing construction unavailable because of race, in violation of the FHA; and that defendants used race as a factor in their allocation of tax credits, in violation of the Fourteenth Amendment, actionable under § 1983, and § 1982, which requires that defendants give all United States citizens the same right to lease property as Caucasian citizens. ICP requests broad equitable relief, including, inter alia, an injunction requiring TDHCA to create as many LIHTC units in non-minority census tracts as in minority census tracts; forbidding TDHCA from considering the racial composition of the area or potential residents; and enjoining TDHCA from perpetuating racial segregation.
ICP moves for partial summary judgment, asking the court to hold that ICP has standing to bring its claims, that it has established a prima facie case of racial discrimination based on a pattern of racial segregation in LIHTC units, and that, under the circumstantial evidence framework of
Village of Arlington Heights v. Metropolitan Housing Development Corp.,
II
The court begins by summarizing the standards under which the parties’ motions are to be decided.
A
Defendants move under Rule 12(c) for judgment on the pleadings. A Rule 12(c) motion “is designed to dispose of cases where the material facts are not in dispute and a judgment on the merits can be rendered by looking to the substance of the pleadings and any judicially noticed facts.”
Hebert Abstract Co. v. Touchstone Props., Ltd.,
B
ICP and defendants both move for summary judgment. Their summary judgment burdens depend on whether they are moving for summary judgment on a claim for which they will have the burden of proof at trial.
ICP moves for summary judgment on claims for which it will bear the burden of proof at trial. To be entitled to summary judgment, ICP “must establish ‘beyond peradventure all of the essential elements of the claim[.]’ ”
Bank One, Tex., N.A. v. Prudential Ins. Co. of Am.,
Defendants move for summary judgment on claims for which they will not bear the burden of proof at trial.
7
They need only point to the absence of evidence of an essential element of ICP’s claim.
See Celotex Corp. v. Catrett,
Ill
A
ICP and defendants both bring motions that require that the court decide whether ICP has standing to bring suit. In
ICP I
the court held that it does.
See ICP I,
To determine whether ICP had standing in the context of a motion to dismiss, the court presumed that the allegations of ICP’s complaint were true.
See ICP I,
B
The doctrine of standing “involves both constitutional limitations on federal-court jurisdiction and prudential limitations on its exercise.”
Warth v. Seldin,
Only Article III standing is required to bring a claim under the FHA.
See ICP I,
C
1
To satisfy Article III standing, ICP must first establish injury in fact. In
ICP I
the court cited
Havens Realty Corp. v. Coleman,
2
To establish causation, ICP presents evidence that TDHCA disproportionately denies tax credits to proposed developments in Caucasian neighborhoods, making it more difficult for ICP to find Section 8-participating housing in those areas.
8
Because TDHCA is the sole entity with authority to award tax credits to developers, its decisions directly affect the availability and geographical distribution of low-income housing. Moreover, TDHCA need not be the sole cause of injury to be liable for that injury.
See, e.g., Gautreaux v. Romney,
Defendants argue that TDHCA does not solely control the location of low-income housing in Dallas because the developers choose where to locate housing. But this argument misconstrues the nature of ICP’s claims. ICP does not complain of the distribution of low-income housing in general; ICP challenges the allegedly discriminatory actions of TDHCA in disproportionately denying tax credits to proposed developments in Caucasian neighborhoods. TDHCA does control the approval or denial of applications actually submitted.
Defendants also point to
Jaimes v. Toledo Metropolitan Housing Authority,
In the present case, no government agencies other than TDHCA have the authority to grant or deny tax credits. Although TDHCA must follow the mandates of § 42, it has final discretion in allocating tax credits. In addition, ICP presents evidence that proposed developments in Caucasian areas were disproportionately denied tax credits. The direct actions of TDHCA in denying those tax credits, for reasons to be analyzed below, to actual proposed developments distinguishes this case from the more hypothetical injury presented in Jaimes.
Defendants point to this sentence in
ICP I:
“Because no facts alleged suggest the existence of any independent, race-neutral reasons why TDHCA would disproportionately deny tax credit applications for proposed developments in Caucasian neighborhoods, it is fair and not merely speculative to trace this imbalance to the alleged consideration of race.”
ICP I,
3
The third element is whether the injury to ICP will likely be redressed by a favorable decision. As discussed in
ICP I,
the broad equitable remedies available to this court would redress the alleged injury.
See ICP I,
Accordingly, the court holds ICP has established standing beyond peradventure, and it grants ICP summary judgment in this respect. The court denies defendants’ Rule 12(c) motion and motion for summary judgment to the extent they seek dismissal based on ICP’s alleged lack of standing.
IV
The court now turns to ICP’s contention in its motion for partial summary judgment that it has established prima facie cases of discrimination under the FHA, § 1982, and § 1983.
A
As a threshold matter, the court notes that, in some instances, the existence of a prima facie case is not relevant.
See Arismendez v. Nightingale Home Health Care, Inc.,
B
The court first turns to ICP’s FHA claim. The FHA prohibits discrimination in the provision of housing.
See
42 U.S.C. §§ 3604(a) and 3605(a).
9
“A plaintiff seeking recovery under [the FHA] may proceed under either a theory of disparate treatment or disparate impact.”
10
Arbor Bend Villas Hous., L.P. v. Tarrant Cnty. Hous. Fin. Corp.,
C
ICP maintains in its motion for partial summary judgment that it has established beyond peradventure a prima facie case of racial discrimination under the FHA. To establish a prima facie case of discriminatory impact (also referred to as discriminatory effect), ICP must show “adverse impact on a particular minority group” or “harm to the community generally by the perpetuation of segregation.”
Huntington Branch,
ICP has established that its clients are African-Americans, members of a protected class, who rely on government assistance with housing, and that TDHCA has disproportionately approved tax credits for non-elderly developments in minority neighborhoods and, conversely, has disproportionately denied tax credits for non-elderly housing in predominately Caucasian neighborhoods. According to ICP’s evidence, from 1999-2008, TDHCA approved tax credits for 49.7% 12 of proposed non-elderly units in 0% to 9.9% Caucasian areas, but only approved 37.4% of proposed non-elderly units in 90% to 100% Caucasian areas. 13 ICP also analyzed data produced by defendants in discovery that indicates that 92.29% of LIHTC units in the city of Dallas were located in census tracts with less than 50% Caucasian residents.
*500
ICP’s evidence is supported by the “Taitón Report,” a report of the House Committee on Urban Affairs prepared for the House of Representatives, 80th Texas Legislature, which found that TDHCA “disproportionately allocated] federal low income housing tax credit funds ... to developments located in [areas with above average minority concentrations].” P. Oct. 2,
This evidence establishes that TDHCA disproportionately approves applications for non-elderly LIHTC units in minority neighborhoods, leading to a concentration of such units in these areas. This concentration increases the burden on ICP as it seeks to place African-American Section 8 clients in LIHTC housing in predominately Caucasian neighborhoods. Other courts have held that actions that cause disproportionate harm to African-Americans and produce a segregative impact on the entire community create a strong prima facie case.
See, e.g., Huntington Branch,
D
The court turns next to ICP’s intentional discrimination claim brought under 42 U.S.C. §§ 1982 and 1983. ICP may use direct or circumstantial evidence to establish its prima facie case of intentional discrimination under §§ 1982 and 1983.
See Vill. of Arlington Heights,
E
ICP moves for summary judgment establishing its prima facie case of discrimi *501 nation under § 1982 and the Fourteenth Amendment, actionable under § 1983. 15
Section 1982 “prohibits ‘all racial discrimination, private as well as public,’ with respect to property rights.”
Evans v. Tubbe,
To prove claims under § 1982 and the Equal Protection Clause, ICP must demonstrate discriminatory intent, not merely discriminatory effect.
See City of Cuyahoga Falls v. Buckeye Cmty. Hope Found.,
ICP need only present enough evidence to give rise to an inference of discrimination.
See Kennedy v. City of Zanesville,
F
ICP has presented enough evidence to give rise to an inference that TDHCA discriminated on the basis of race. *502 Evidence that may give rise to an inference of discrimination includes statistical proof, comparative evidence, proof of a suspect sequence of events, or evidence of a subjective decisionmaking process. See Kennedy, 505 F.Supp.2d at 493-94.
First, ICP has presented statistical and comparative evidence that may give rise to an inference of discriminatory intent. ICP alleges that TDHCA is more likely to approve LIHTC developments in Caucasian neighborhoods if the likely tenants are Caucasian. ICP highlights the fact that, in Caucasian neighborhoods, elderly LIHTC housing is approved more often than non-elderly LIHTC housing, and elderly residents are more likely to be Caucasian. According to TDHCA data, from 1999 to 2008, TDHCA approved tax credits for 70.2% of the proposed elderly units in 90% or greater Caucasian census tracts. TDHCA approved just 37.4% of proposed non-elderly units in the .same tracts.
ICP also presents evidence of a suspect sequence of events, and that TDHCA employs a subjective decisionmaking process. ICP relies on evidence that, from 1991— 1993, TDHCA considered as one of its LIHTC selection criteria whether a development would provide desegregated housing opportunities. In 1994, TDHCA eliminated this criterion despite the concern about segregation in Dallas housing widely noted at the time due to the contemporaneous Dallas housing desegregation case. See Walker v. City of Mesquite, No. 3:85-CV-1210-R (N.D. Tex. Filed June 25, 1985) (Buchmeyer, C.J.). ICP suggests that the “repeal” of TDHCA’s written desegregation preference in favor of TDHCA’s discretion is related directly to TDHCA’s intentional discrimination. P. Oct. 22, 2009 Br. 18.
For direct evidence of intent, ICP relies on contemporary statements made by TDHCA officials in board meetings as indications that race influenced defendants’ actions. For example, at a February 2003 board meeting, TDHCA board member Shadrick Bogany (“Bogany”) stated: “I’m tired of [these projects] being put in minority communities all the time.”
17
P. Oct. 2,
The court holds that ICP has presented enough evidence to establish beyond peradventure an inference of discriminatory intent. The court thus grants ICP summary judgment as to its prima facie case under §§ 1982 and 1983.
*503 V
The court now turns to the remaining parts of defendants’ Rule 12(c) motion and motion for summary judgment.
A
In their Rule 12(c) motion and motion for summary judgment, defendants request that the court hold that there is no genuine issue of material fact that their actions serve a compelling government interest, as required for ICP’s FHA claim, 18 and that ICP has presented no evidence that defendants’ actions are pretextual, as required for ICP’s §§ 1982 and 1983 claims. Because, as explained below, the court holds that there are genuine issues of material fact as to whether defendants’ reason is pretextual and as to whether TDHCA’s actions serve a compelling government interest, the court denies defendants’ Rule 12(c) motion for judgment on the pleadings. The court must go beyond the pleadings and consider the evidence. The court will, however, consider defendants’ arguments made in support of their Rule 12(c) motion in deciding their summary judgment motion.
B
The court considers first defendants’ motion for summary judgment as to ICP’s FHA claim. Because ICP has established its prima facie case of discriminatory impact under the FHA, the burden shifts to defendants to prove that TDHCA’s actions were in furtherance of a compelling government interest.
See AHF Cmty. Dev., LLC v. City of Dallas,
Defendants concede for purposes of their summary judgment motion that ICP has established a prima facie case, and they maintain that their actions further a compelling government interest. Defendants argue that the concentration of LIHTC developments in inner-city areas serves a compelling government interest; that 26 U.S.C. § 42, the statute that establishes low-income housing tax credits, compels defendants to locate developments in the most impoverished areas; that it is impossible for defendants to comply with § 42 and achieve ICP’s request that 50% of LIHTC developments be located in the suburbs; and that to the extent they conflict, § 42 controls over the FHA and § 1982.
To determine whether defendants’ justification rises to the level of a compelling government interest, the court will consider “(1) whether [TDHCA’s actions] in fact further[] the governmental interest asserted; (2) whether the public interest served by [TDHCA’s actions] is
*504
constitutionally permissible and is substantial enough to outweigh the private detriment caused by it; and (3) whether less drastic means are available whereby the stated governmental interest may be attained.”
See Arbor Bend,
Defendants have failed to establish that TDHCA cannot comply with § 42 in a way that has less discriminatory impact on the community. They offer as their justification TDHCA’s compliance with § 42(m)(l)(B)(ii), which provides that a qualified allocation plan gives preference to projects serving lowest-income tenants and projects that are located in qualified census tracts (areas designated by HUD as low-income). Defendants have failed to establish without genuine dispute that TDHCA cannot comply with both § 42 and the FHA. Defendants in fact acknowledge that there is no conflict between § 42 and the FHA. The court therefore denies defendants’ motion for summary judgment as to ICP’s FHA claim.
See, e.g., Huntington Branch,
C
The court now considers defendants’ motion for summary judgment as to ICP’s §§ 1982 and 1983 claims. Because ICP has established its prima facie case of discriminatory effect under
McDonnell Douglas,
the burden shifts to defendants to articulate a legitimate, nondiscriminatory reason for their actions.
See St. Mary’s Honor Ctr.,
Once defendants have produced a nondiscriminatory reason, the burden shifts back to ICP to prove that defendants’ proffered reason is pretextual, which is circumstantial evidence of discrimination.
See West,
D
Defendants offer a nondiscriminatory reason for their actions by pointing to the statute establishing low-income housing tax credits, 26 U.S.C. § 42.
20
They argue that the statute specifically encourages awarding tax credits to developments in the most impoverished neighborhoods, which are often minority areas.
21
In other
*506
words, they maintain that the concentration of LIHTC units in minority areas is the direct result of the mandate of § 42, which requires that defendants give preference to developments “serving the lowest income tenants” and “located in ‘qualified census tracts.’ ” Ds. Oct. 2, 2009 Br. 13.
22
Because defendants have produced a nondiscriminatory reason for their actions, the court need not make any credibility assessment of this proffered reason at this time.
See Kretchmer v. Eveden, Inc.,
E
The court now turns to the third step and holds that ICP has presented sufficient evidence that defendants’ proffered reason is pretextual to require a trial.
See, e.g., Britt,
First, ICP has produced evidence that only 34% of all LIHTC units are in qualified census tracts, and that only 39.8% of all LIHTC units in qualified census tracts received the 130% bonus. Under TDHCA’s QAP, applications are awarded points if they meet desirable selection criteria, and can receive over 200 points. See 10 Tex. Admin. Code § 50.9. A proposed location in a qualified census tract earns an application just one point, equal to the bonus given to developments with a gazebo. See 10 Tex. Admin. Code §§ 50.9(i)(25) and (h)(4)(A)(ii)(III). Thus ICP has presented evidence that TDHCA’s primary justification, that its actions are required by § 42, is relevant to only 34% of TDHCA’s developments.
Second, ICP points again to the evidence of discriminatory intent discussed supra at § PV(F). Circumstantial evidence of discriminatory intent allows a jury to make a reasonable inference that race was a determinative reason for the housing decision.
See Vill. of Arlington Heights,
Considering all of this evidence together, the court holds that ICP has raised a genuine issue of material fact as to the pretextual nature of defendants’ proffered *507 justification. ICP has presented some evidence that defendants’ QAP and actual practices do not corroborate their contention that building in qualified census tracts is a true priority. Instead, the disproportionate approval of units in Caucasian areas when the likely tenants are Caucasian allows a reasonable jury to infer that defendants’ reason is pretextual. Because there are genuine issues of material fact, the court denies defendants’ motion for summary judgment as to ICP’s §§ 1982 and 1983 claims.
ICP’s October 2, 2009 motion for partial summary judgment is granted. Defendants’ October 2, 2009 motion for judgment on the pleadings and their October 2, 2009 motion for summary judgment are denied. ICP’s November 9, 2009 motion for leave to file supplemental appendix is denied as moot.
SO ORDERED.
Notes
. Also pending is ICP’s November 9, 2009 motion for leave to file supplemental appendix. The proposed appendix addresses a counterclaim — immunity under the Eleventh Amendment — subsequently withdrawn on November 20, 2009. Accordingly, the court denies ICP’s motion as moot.
. Throughout this memorandum opinion and order, the court uses the term "Caucasian” to refer to the 2000 U.S. Census category for white persons who are neither Hispanic nor Latino.
. ICP encourages its clients to obtain housing in areas that meet the criteria for "Walker Target Area Tracts,” defined in the Settlement Stipulation and Order in Walker v. U.S. Department of Housing and Urban Development, No. 3:85-CV-1210-R, at 4 (N.D.Tex. Mar. 8, 2001) (Buchmeyer, C.J.). A qualifying census tract "according to the most recent decennial census, (i) has a black population at or below the average black population of the City of Dallas, (ii) has no public housing, and (iii) has a poverty rate at or below the average for the City of Dallas.” Id. In addition, ICP looks for neighborhoods that (1) have a poverty population of 10% or less; (2) have a median family income of at least 80% of the 2000 U.S. Census Dallas Primary Metropolitan Statistical Area median family income; and (3) are in a public elementary school attendance zone for an elementary school that has either "Recognized” or "Exemplary” status.
. Unless the context otherwise requires, the term "TDHCA” includes TDHCA and its Executive Director and board members in their official capacities.
. According to Texas regulations, “Developments will be ineligible if the Development is located on a site that is determined to be unacceptable by the [TDHCA]. This determination will be made at the sole discretion of the [TDHCA] ....” 10 Tex. Admin. Code § 50.6(j) (2010).
. The distinction between elderly and non-elderly units is salient because the potential tenants of non-elderly LIHTC units are more likely to be minority than the potential tenants of elderly LIHTC units.
. Insofar as defendants move for summary judgment on matters for which they bear the burden of proof at trial (e.g., in the context of ICP’s FHA claim, the burden of proving that TDHCA’s actions were in furtherance of a compelling government interest), they must satisfy the beyond-peradventure standard to obtain summary judgment. See infra note 18.
. See supra § 111(C)(1).
. Section 3604(a) makes it unlawful, inter alia, to "make unavailable or deny, a dwelling to any person because of race[.]” 42 U.S.C. § 3604(a). Section 3605(a) makes it unlawful for "any person or other entity whose business includes engaging in residential real estate-related transactions to discriminate against any person in making available such a transaction, or in the terms or conditions of such a transaction, because of race[.]” § 3605(a). A residential real estate-related transaction includes providing financial assistance for the construction of a dwelling. See § 3605(b).
. The court addresses only ICP's discriminatory impact claim under the FHA. ICP did not specifically plead in its complaint or request summary judgment on an intentional discrimination claim under the FHA. Defendants did not respond in their answer to an intentional discrimination claim brought under the FHA. The court will thus examine ICP’s intentional discrimination claim under 42 U.S.C. §§ 1982 and 1983.
.In determining whether a plaintiff has established a prima facie case of discrimination under the FHA, some courts have utilized factors set forth by the Seventh Circuit in
Metropolitan Housing Development Corp. v. Village of Arlington Heights,
. "Statistical analysis is admissible to establish disparate impact.”
Budnick v. Town of Carefree,
. Although the table that contains this information is presented as part of Dr. Thompson's report, he did not compile this information, and none of defendants’ objections to his report applies. Further, defendants have not objected to the reliability of this data.
. ICP also requests that the court grant summary judgment holding that defendants' actions bear more heavily on minorities than on Caucasians, one factor in the Village of Arlington Heights circumstantial evidence frameworlc. Although the court has authority to enter a partial summary judgment determining that material facts are not genuinely at issue, see Rule 56(d), it declines to do so as to this single circumstantial-evidence factor.
. The court uses the term "prima facie" to mean the establishment of a legally mandatory, rebuttable presumption in the
McDonnell Douglas
framework, recognizing that in the more general sense, "prima facie” is a phrase used to describe the plaintiff's burden of producing enough evidence to permit the trier of fact to infer the fact at issue.
See Burdine,
. When a summary judgment motion on a discrimination claim is evaluated in the
McDonnell Douglas
framework, summary judgment is most appropriate at the pretext stage, not when addressing the plaintiff's prima facie case or the defendant’s burden of producing evidence of a legitimate, nondiscriminatory reason.
See Arbor Bend,
. ICP points to other statements by board members, but the court’s review indicates that they refer to the over-saturation of LIHTC units in some areas in Dallas; they express no concern that is specific to minority areas.
. Although defendants’ motion for summary judgment is styled a "no evidence” motion, under the applicable law, once ICP demonstrated a prima facie case of discrimination, the burden shifted to defendants to prove that their actions serve a compelling government interest.
See AHF Cmty. Dev., LLC v. City of Dallas,
. In
Arbor Bend
the plaintiff housing development filed an application with the defendant housing finance corporation seeking to become a participant in a tax-credit low-income housing program.
Arbor Bend,
But in
Dews
Chief Judge Buchmeyer held that the defendant town's justifications for its zoning plan, which had a discriminatory effect, were not bona fide, legitimate, or the least discriminatory means of accomplishing zoning objectives.
Dews,
. See also supra § V(B).
. Defendants suggest that this case should be resolved under principles of statutory construction. Because they maintain that they are simply following the mandates of § 42, they argue that their actions must be legal, even if they violate the FHA or § 1982, because § 42 is the most recent and specific statute. The court declines to evaluate this case on this basis.
First, ICP alleges violations of statutes and of the Fourteenth Amendment. Second, the FHA, § 1982, and § 42 are not in direct tension, and it is not clear that TDHCA could not comply with the three statutes. Nothing in § 42 requires that entities like TDHCA act in a discriminatory manner or in violation of the FHA or § 1982. “The courts are not at liberty to pick and choose among congressional enactments, and when two statutes are capable of co-existence, it is the duty of the courts, absent a clearly expressed congressional intention to the contrary, to regard each as effective.”
Morton v. Mancari,
. In particular, § 42(d)(5)(B)(i) and (ii) specifically allow a proposed development in a "qualified census tract” (a low-income area) to receive 130% of the tax credits a LIHTC development not in such an area would receive.
. When this court denies rather than grants summary judgment, it typically does not set out in detail the evidence that creates a genuine issue of material fact.
See, e.g., Swicegood v. Med. Protective Co.,
