Supreme Court of the United States, 1965

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)

Counsel

Solicitor General Cox, Assistant Attorney General Oberdorfer and Melva M. Graney for petitioner.

Cases that cite this one

9 later published cases cite this decision.

United States v. Milton L. McCaskill (4th Cir. 1982)
Rudin v. Dow Jones & Co., Inc. (District Court, S.D. New York 1981)
State v. Hunt (N.C. 1973)
Supplement B Pilot Beneficiaries v. AMR Corp. (In re AMR Corp.) (District Court, S.D. New York 2014)
Johnnie Will Johnson v. Artim Transportation System, Inc., and Teamsters Union Local 142, Defendants (7th Cir. 1987)
National Labor Relations Board v. Alterman Transport Lines, Inc., and Sidney Alterman, Additional in Contempt (5th Cir. 1979)
United States v. Horace Graydon, Jr., United States of America v. Richard Burris Graydon (4th Cir. 1970)
Flight Engineers International Association, Eal Chapter, Afl-Cio v. Eastern Air Lines, Inc. And Air Line Pilots Association (2d Cir. 1966)
State v. O'Connor (Ohio 1966)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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.