Cooper v. United States
Court of Appeals for the Eleventh Circuit
Non-Argument Calendar.
1Per curiam
This case arises on appeal after a lengthy dispute between Terrell Cooper (“Cooper”) and the Internal Revenue Service (“IRS”). The facts are set forth in detail by the district court in its order dated May 9,1994, but we summarize the pertinent facts for purposes of this appeal.
I
Cooper owned a 20% share of a corporation named Co-Jo, which operated the “On Stage Cuisine” restaurant. There were four other shareholders who also owned 20% of the business: Donald Jorgensen (“Jorgen-sen”), Michael Cobb (“Cobb”), Frank Crivello (“Crivello”) and Theodore Ahrens (“Ah-rens”). Cooper and Jorgensen were…
2Cases cited8 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
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- In Re Billie Vester Rasbury, Debtor. Billie Vester Rasbury Bill's Forestry Service, Inc. v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1994
- John A. Thibodeau v. United StatesCourt of Appeals for the Eleventh Circuit · 1987
- David E. Heasley and Kathleen Heasley, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Fifth Circuit · 1992
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