Crop Assocs.-1986 v. Commissioner
United States Tax Court
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.
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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.
1Opinion of the Court
OPINION
Halpern, Judge:
I. Introduction
This case involves a petition for the readjustment of certain partnership items reported on the 1986 tax return of Crop Associates — 1986, a limited partnership with its principal place of business in Coachella, California (the partnership). The petition was filed by a partner other than the tax matters partner. Frederick H. Behrens is the tax matters partner, and, on June 28, 1999, we allowed Mr. Behrens to intervene in the case. On July 14, 1999, Mr. Behrens (inter-venor) moved for leave to file amendment to petition (the motion and the amendment,…
2Cases cited9 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
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- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
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- Crop Assocs.-1986 v. CommissionerUnited States Tax Court · 1999
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