Legal Opinion
Estate of William P. Cooper, Deceased, Daisy H. Cooper v. Commissioner of Internal Revenue, Perpetual Building and Loan Association of Columbia, and v. Commissioner of Internal Revenue, and Cooper Agency, and v. Commissioner of Internal Revenue, And
Court of Appeals for the Fourth Circuit
Decided June 19, 1961No. 8328_1PublishedCited by 2 opinions
1Opinion of the Court
291 F.2d 831
ESTATE of William P. COOPER, Deceased, Daisy H. Cooper, Executrix, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
PERPETUAL BUILDING AND LOAN ASSOCIATION OF COLUMBIA, Petitioner and Cross-Respondent,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent and Cross-Petitioner.
COOPER AGENCY, Petitioner and Cross-Respondent,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent and Cross-Petitioner.
No. 8295.
No. 8327.
No. 8328.
United States Court of Appeals Fourth Circuit.
Argued June 13, 1961.
Decided June 19, 1961.
E. W. Mullins and Charles F. Cooper, Columbia, S. C. (Nelson, Mullins, Grier &…
Also in this document: Per curiam.
2Cases cited4 opinions
- Biltmore Homes, Inc. v. CommissionerCourt of Appeals for the Fourth Circuit · 1961
- Cooper Agency v. CommissionerUnited States Tax Court · 1960
- Perpetual Bldg. & Loan Asso. v. CommissionerUnited States Tax Court · 1960
- Estate of Cooper v. CommissionerCourt of Appeals for the Fourth Circuit · 1961
3Cited by2 opinions
- Securities & Exchange Commission v. American International Savings & Loan Association, Inc.District Court, D. Maryland · 1961
- Securities & Exch. Com. v. American Internat'l S. & L. Ass'nDistrict Court, D. Maryland · 1961