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Summerlin Masonry


  • Carol J. Cumber

    () (Department of Economics, South Dakota State University)

  • Shelley Jester

    (Sam Houston State University)

  • Doris Ricketts

    (Sam Houston State University)

  • Paul R. Reed

    (Sam Houston State University)


Summerlin Masonry is a residential masonry company located in the Bryan-College Station, Texas Metropolitan Statistical Area (MSA). The company specializes in rock, both real and fake, brick, glass block, and tile work. Summerlin Masonry mainly works on houses in upper-middle class neighborhoods, but occasionally works on commercial jobs as favors to builders. The company has performed very well in its first two years of operation. While the company has been performing very well, it has not been without problems. Due to deceptive practices of his former partner when he was with B&S Masonry, the owner has become indebted to the IRS. They are holding him responsible for the entire debt of payroll tax checks that were not deposited, plus penalties and interest. After many months of communication with the IRS, the owner has begun to lower his debt and fully intends to repay the entire debt for his partner’s mishap. In the past two years, Summerlin Masonry has doubled its business. Due to the high demand for the business’s services, expansion into new locations and markets are being considered. (Contact author for a copy of the complete report.)

Suggested Citation

  • Carol J. Cumber & Shelley Jester & Doris Ricketts & Paul R. Reed, 2003. "Summerlin Masonry," Case Study Abstracts 200301, South Dakota State University, Department of Economics.
  • Handle: RePEc:sda:csabst:200301

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    File Function: Final version, 2003
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    More about this item


    Small Business Mgmt; Ethics;

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration


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