Commissioner of Internal Revenue v. Cooper

Supreme Court of the United States May 17, 1965

Commissioner of Internal Revenue v. Cooper, 381 U.S. 274 (1965)

85 S. Ct. 1456; 14 L. Ed. 2d 430; 1965 U.S. LEXIS 2658; 15 A.F.T.R.2d (RIA) 1008

Opinion

Per Curiam.

The petition for writ of certiorari is granted. The judgment is reversed. Paragon Jewel Coal Co. v. Commissioner of Internal Revenue, 380 U. S. 624.

Mr. Justice Black and Mr. Justice Goldberg dissent for the reasons stated in Mr. Justice Goldberg's dissenting opinion in Paragon Jewel Coal Co. v. Commissioner of Internal Revenue, 380 U. S., at 639.

Reference

Full Case Name: COMMISSIONER OF INTERNAL REVENUE v. COOPER Et Al.
Cited By: 11 cases
Status: Published