Commissioner of Internal Revenue v. Cooper
381 U.S. 274 · Decided May 17, 1965 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
Commissioner of Internal Revenue v. Cooper was decided on May 17, 1965 by a vote of 7–2. The Court reversed the lower court's decision. The decision was issued per curiam (an unsigned opinion of the Court). SCDB classifies its main issue as “Miscellaneous federal taxation” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 381 U.S. 274 · 85 S. Ct. 1456 · 14 L. Ed. 2d 430 · 1965 U.S. LEXIS 2658
- Docket number
- 262
- Decided
- May 17, 1965
- Court era
- Warren Court
- Decision type
- Per curiam (no oral argument)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- Miscellaneous federal taxation
- Issue area
- Federal Taxation
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | Co-authored an opinion |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Arthur J. Goldberg | Dissent | Co-authored an opinion |
Full case caption
Commissioner of Internal Revenue v. Cooper et al.
SCDB identifiers: case 1964-114, docket 1964-114-01.
Related decisions
Other cases on “Miscellaneous federal taxation”
- Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue
- Zenith Radio Corp. v. United States
- United States v. Munoz-Flores
- Commissioner of Internal Revenue v. Zuch
Same Term, same area (Federal Taxation)
- United States v. Powell
- Ryan v. United States
- Commissioner of Internal Revenue v. Brown
- Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue
- Commissioner of Internal Revenue v. Estate of Noel
- United States v. Midland-Ross Corp.
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error