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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