Perry C. Krape - Page 1

                                 T.C. Memo. 2007-125                                  

                               UNITED STATES TAX COURT                                

                            PERRY C. KRAPE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9778-05.               Filed May 17, 2007.                  

               Stanley P. Kaplan, for petitioner.                                     
               John T. Lortie, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  Respondent moves the Court to enter a                 
          decision in accordance with the parties’ stipulation of settled             
          issues (stipulation) filed on November 20, 2006.  Petitioner                
          objects to the motion, contending that respondent’s computation             
          of his tax liability erroneously bars the refund or credit of               
          part of an overpayment of petitioner’s 2000 taxes.  We must                 

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Last modified: November 10, 2007