Legal Opinion
Cooper v. Commissioner
Court of Appeals for the Ninth Circuit
Decided December 15, 2017No. 15-70863PublishedCited by 5 opinions
1Opinion of the Court
Partial Concurrence and Partial Dissent by Judge Kleinfeld
OPINION
GRABER, Circuit Judge:
Petitioners James and Lorelei Cooper are married taxpayers who challenge the Commissioner of Internal Revenue’s notice of deficiency for tax years 2006, 2007, and 2008. Mr. Cooper’s patents generated significant royalties during those years. Petitioners sought capital gains treatment of those royalties pursuant to 26 U.S.C. § 1235(a) on the theory that Mr. Cooper had transferred to a corporation “all substantial rights” to the patents. After a bench trial, the Tax Court disagreed, finding that Mr. Cooper…
2Cases cited18 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Joseph R. Bolker v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
13 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Celia Mazzei v. CommissionerUnited States Tax Court · 2018
- James Tarpey v. United StatesCourt of Appeals for the Ninth Circuit · 2023
- Michael Kelly v. CirCourt of Appeals for the Ninth Circuit · 2025
- Murphy v. United StatesDistrict Court, E.D. California · 2025
- Plano Holding LLC v. CommissionerUnited States Tax Court · 2019