Crop Associates v. Commissioner

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.…