Robert K. Stewart, Jr. - Page 1

                                 T.C. Memo. 1998-319                                  

                               UNITED STATES TAX COURT                                

                       ROBERT K. STEWART, JR., Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4901-97.                 Filed September 8, 1998.           

               Robert K. Stewart, Jr., pro se.                                        
               Kay Hill, for respondent.                                              

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioner petitioned the Court to redetermine           
          respondent's determination of a $17,287 deficiency in his 1990              
          Federal income tax and a $4,297 addition thereto under section              
          6651(a)(1).  Following concessions, the only issue left to decide           
          is whether we are authorized to determine any overpayment from              
          1989 that petitioner may credit to his 1990 Federal income tax              
          liability.  We hold we are not.  Section references are to the              

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