No. 994
Argued: Decided: May 17, 1965
PER CURIAM.
The appeal is dismissed for want of jurisdiction. Treating the papers whereon the appeal was taken as a petition for writ of certiorari, certiorari is denied. [381 U.S. 274, 275]
381 U.S. 274 (1965) “>
U.S. Supreme Court
COMMISSIONER OF INTERNAL REVENUE v. COOPER, 381 U.S. 274 (1965)
381 U.S. 274
COMMISSIONER OF INTERNAL REVENUE v. COOPER ET AL.
ON PETITION FOR WRIT OF CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT. No. 262.
Decided May 17, 1965.
Certiorari granted and judgment reversed.
Reported below: 330 F.2d 163.
Solicitor General Cox, Assistant Attorney General Oberdorfer and Melva M. Graney for petitioner.
PER CURIAM.
The petition for writ of certiorari is granted. The judgment is reversed. Paragon Jewel Coal Co. v. Commissioner of Internal Revenue, 380 U.S. 624 .
MR. JUSTICE BLACK and MR. JUSTICE GOLDBERG dissent for the reasons stated in MR. JUSTICE GOLDBERG’S dissenting opinion in Paragon Jewel Coal Co. v. Commissioner of Internal Revenue, 380 U.S., at 639 .
