Tax
COMMISSIONER OF INTERNAL REVENUE v. COOPER et al.
381 U.S. 27414 L. Ed. 2d 430·Supreme Court of the United States·1965
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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Opinion
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.
[MAJORITY — Per Curiam.]
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.