Case ID: us_381/html/0274-01.html
Source: Caselaw Access Project
Author: {"author": "Per Curiam.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

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.
   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.