COOPER v. C. I. R.

No. 7816.

264 F.2d 889 (1959)

Wade H. COOPER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided March 20, 1959.


Attorney(s) appearing for the Case

Wade H. Cooper, pro se.

Arthur I. Gould, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on brief), for respondent.

Before HAYNSWORTH, Circuit Judge, and BOREMAN and STANLEY, District Judges.


PER CURIAM.

We are concerned with the petitioner's income tax liabilities for the year 1952. The Tax Court entered an order confirming the Commissioner's determination, and the taxpayer has brought the case here.

In 1925 the taxpayer, Cooper, acquired all of the outstanding stock of a corporation known as the Bureau of National Literature, the publisher of a set of books known as "Messages and Papers of the Presidents." The corporation had been experiencing...

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