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COMMISSIONER OF INTERNAL REVENUE v. COOPER et al. (1965)

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Seal of the Supreme Court of the United States
COMMISSIONER OF INTERNAL REVENUE v. COOPER et al.
Term: 1964
Important Dates
Decided: May 17, 1965
Outcome
Reversed
Vote
7-2
Majority
William Brennan • Tom Clark • William Douglas • John Harlan II • Potter Stewart • Earl Warren • Byron White
Dissenting
Hugo Black • Arthur Goldberg

COMMISSIONER OF INTERNAL REVENUE v. COOPER et al. is a case that was decided by the Supreme Court of the United States on May 17, 1965.

In a 7-2 ruling, the U.S. Supreme Court reversed the ruling of the lower court. The case originated from the U.S. Tax Court.

For a full list of cases decided in the 1960s, click here. For a full list of cases decided by the Warren Court, click here.

[1]

About the case

  • Subject matter: Federal Taxation - Miscellaneous federal taxation (cf. national supremacy: state tax)
  • Petitioner: Internal Revenue Service, Collector, Commissioner, or District Director of
  • Petitioner state: Unknown
  • Respondent type: Coal company or coal mine operator
  • Respondent state: Unknown
  • Citation: 381 U.S. 274
  • How the court took jurisdiction: Cert
  • What type of decision was made: Per curiam (no oral argument)
  • Who was the chief justice: Earl Warren
  • Who wrote the majority opinion: Unknown

These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as liberal.

See also

External links

Footnotes

  1. ↑ Harold J. Spaeth, Lee Epstein, et al., "2023 Supreme Court Database, Version 2023 Release 1 and SCDB Legacy 07," accessed March 21, 2024
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