113 T.C. No. 15
UNITED STATES TAX COURT
CROP ASSOCIATES - 1986, W. KEITH OEHLSCHLAGER, A PARTNER
OTHER THAN THE TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12532-90. Filed September 14, 1999.
The tax matters partner, intervenor, has moved to
file amendment to petition, which would add to the
petition the affirmative defense of equitable
recoupment. R objects on various grounds. We agree
with R that equitable recoupment is not a partnership
item and that granting the motion would suprise and
substantially disadvantage R. The motion will be
denied.
Held: Equitable recoupment is not a partnership
item; held, further, R would be surprised and
substantially disadvantaged were we to grant the
motion.
Steven R. Mather, for intervenor.
William H. Quealy and Alice M. Harbutte, for respondent.
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