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BARKLEY v. COMMISSIONER

Docket No. 18648-99.

81 T.C.M. 1552 (2001)

T.C. Memo. 2001-101

Robert Willis Barkley, Sr. v. Commissioner.

United States Tax Court.

Filed April 26, 2001.

Attorney(s) appearing for the Case

Robert Willis Barkley, Sr., pro se.

Mary Kay McIlyar, for the 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 petitioner on his 1997 return against an outstanding liability owed by him for 1988. We hold that respondent...

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