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.
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