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Commissioner of Internal Revenue v. Cooper

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
CourtSupreme Court of the United States
DecidedMay 17, 1965
Docket262
StatusPublished
Cited by11 cases

This text of 381 U.S. 274 (Commissioner of Internal Revenue v. Cooper) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Commissioner of Internal Revenue v. Cooper, 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 (1965).

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.

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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, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-cooper-scotus-1965.