Narrative:

BE76 called ready for departure. 3 aircraft on final to same runway. Held short awaiting arrival of third aircraft. I looked at third aircraft and misjudged his position relative to the threshold (aircraft on final was higher than normal!) instructed BE76 to taxi into position and hold. As he was turning onto the runway, aircraft on final passed over head and landed. I don't think the aircraft on final ever saw the BE76 moving into position. I also don't think the BE76 saw the aircraft on final because he was so high. The aircraft on final was a C172.

Google
 

Original NASA ASRS Text

Title: NMAC BETWEEN A C172 LNDG OVER THE TOP OF A BE76 IN POS AND HOLDING.

Narrative: BE76 CALLED READY FOR DEP. 3 ACFT ON FINAL TO SAME RWY. HELD SHORT AWAITING ARRIVAL OF THIRD ACFT. I LOOKED AT THIRD ACFT AND MISJUDGED HIS POS RELATIVE TO THE THRESHOLD (ACFT ON FINAL WAS HIGHER THAN NORMAL!) INSTRUCTED BE76 TO TAXI INTO POS AND HOLD. AS HE WAS TURNING ONTO THE RWY, ACFT ON FINAL PASSED OVER HEAD AND LANDED. I DON'T THINK THE ACFT ON FINAL EVER SAW THE BE76 MOVING INTO POS. I ALSO DON'T THINK THE BE76 SAW THE ACFT ON FINAL BECAUSE HE WAS SO HIGH. THE ACFT ON FINAL WAS A C172.

Data retrieved from NASA's ASRS site as of July 2007 and automatically converted to unabbreviated mixed upper/lowercase text. This report is for informational purposes with no guarantee of accuracy. See NASA's ASRS site for official report.