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Commissioner v. Cooper

381 U.S. 274 Court SCOTUS Decision date 1965-05-17 Docket No. 262 English

Judges 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.

Delivered by Per Curiam.

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p. 274
COMMISSIONER OF INTERNAL REVENUE v. COOPER et al.
No. 262.
Decided May 17, 1965.
Solicitor General Cox, Assistant Attorney General Oberdorfer and Melva M. Graney for petitioner.

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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