Case: COMMISSIONER OF INTERNAL REVENUE v. COOPER et al.
Abbreviation: Commissioner v. Cooper
Decision Date: 1965-05-17
Docket Number: No. 262
Citation: 381 U.S. 274
Volume: 381
Reporter: United States Reports
Court: Supreme Court of the United States
Jurisdiction: United States
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.
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.