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.           

Page:   1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011