Legal Opinion
United States v. Cooper
District Court, District of Columbia
Decided July 30, 1976No. Civ. A. No. 1247-72PublishedCited by 3 opinions
1Opinion of the Court
GESELL, District Judge.
MEMORANDUM ON REMAND AND ORDER
On March 22, 1972, the United States terminated the taxable period January 1, 1972, through March 22,1972, of Warren A. Cooper, and made a termination assessment of income tax against him. On April 4, 1972, the United States terminated the taxable period January 1, 1972, through April 4, 1972, and made another termination assessment of income tax against him. The basis of these termination assessments was the sale by Mr. Cooper of $528,000 worth of narcotics.
On June 22, 1972, the United States filed in this action a complaint seeking…
2Cases cited6 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- Laing v. United StatesSupreme Court of the United States · 1976
- Samuel Shapiro and Bella Shapiro v. Secretary of StateCourt of Appeals for the D.C. Circuit · 1974
- Isaac Welsh v. United States of America, Alice C. Welsh v. United StatesCourt of Appeals for the D.C. Circuit · 1955
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3Cited by3 opinions
- Hollie v. CommissionerUnited States Tax Court · 1980
- Gemini Finance Corp. v. UG Construction, Inc. dba Emerald Construction Management, Inc., et al.District Court, S.D. California · 2025
- Hollie v. CommissionerUnited States Tax Court · 1980