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Supreme Court of the United States, 1965

Commissioner of Internal Revenue v. Cooper

Commissioner of Internal Revenue v. Cooper
Supreme Court of the United States · Decided May 17, 1965 · Black, Goldberg, Coal, Revenue
381 U.S. 274; 85 S. Ct. 1456; 14 L. Ed. 2d 430; 1965 U.S. LEXIS 2658; 15 A.F.T.R.2d (RIA) 1008 (United States Reports)

Commissioner of Internal Revenue v. Cooper

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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