Robert Willis Barkley, Sr. - Page 1
















                                 T.C. Memo. 2001-101                                  


                               UNITED STATES TAX COURT                                


                      ROBERT WILLIS BARKLEY, SR., Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18648-99.                   Filed April 26, 2001.           

               Robert Willis Barkley, Sr., pro se.                                    
               Mary Kay McIlyar, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               ARMEN, Special Trial Judge:  Respondent determined a                   
          deficiency in petitioner’s Federal income tax for the taxable               
          year 1997 in the amount of $994.                                            
               After concessions by the parties,1 the issue for decision is           
          whether respondent erred in crediting an overpayment claimed by             


               1  The parties’ concessions are described infra in the text.           





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