CROP ASSOCIATES-1986 v. COMMISSIONER

Docket No. 12532-90.

113 T.C. 198 (1999)

CROP ASSOCIATES-1986, W. KEITH OEHLSCHLAGER, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 14, 1999.


Attorney(s) appearing for the Case

Steven R. Mather, for intervenor.

William H. Quealy and Alice M. Harbutte, for respondent.


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...

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