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
CROP ASSOCIATES -- 1986, W. KEITH OEHLSCHLAGER, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Crop Assocs.-1986 v. Commissioner
No. 12532-90
United States Tax Court
113 T.C. 198; 1999 U.S. Tax Ct. LEXIS 41; 113 T.C. No. 15;
September 14, 1999, Filed
An appropriate order will be issued.
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…
2Cases cited10 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
- Amesbury Apartments, Ltd. v. CommissionerUnited States Tax Court · 1990
- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
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