Case Name: COMMISSIONER OF INTERNAL REVENUE v. COOPER et al.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1965-05-17
Citations: 381 U.S. 274
Docket Number: No. 262
Parties: COMMISSIONER OF INTERNAL REVENUE v. COOPER et al.
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.
Reporter: United States Reports
Volume: 381
Pages: 274–274

Head Matter:
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.

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.