Open Eye

A plain-language record of the U.S. government

October Term 1964 · decided May 17, 1965

Commissioner of Internal Revenue v. Cooper et al.

In plain language

  • Commissioner of Internal Revenue v. Cooper, OT 1964, May 17, 1965.
  • Citation: 381 U.S. 274.
  • Vote: 7 to 2.
  • Issue area: Federal Taxation.

Recorded metadata

Decided 1965-05-17 (October Term 1964). Citation: 381 U.S. 274. Vote: 7–2. Issue area: Federal Taxation. (Metadata from the Supreme Court Database.)

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How each justice voted

Positions are recorded by the Supreme Court Database. A concurrence agrees with the outcome while writing or joining a separate opinion.