Case Name: JOHN C. COOPER v. THE UNITED STATES
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1887-01-24
Citations: 22 Ct. Cl. 482
Docket Number: 
Parties: JOHN C. COOPER v. THE UNITED STATES.
Judges: 
Reporter: United States Court of Claims Reports
Volume: 22
Pages: 482–483

Head Matter:
JOHN C. COOPER v. THE UNITED STATES.
(21 C. Cls. R., 510; 120 U. S. R., 124.)
On the defendants’ Appeal.
This was a claim for surplus of direct taxes under the act of August 5,1861, and the court, following the decision in the case of S. M. Payntor (21 C. Cls. B., 221), gave judgment for the claimant for $391.45, without an opinion.
The judgment of the court below is affirmed.

Opinion:
Mr. Justice Field
delivered the opinion of the Supreme Court, January 24, 1887.