BILTMORE HOMES, INC. v. C. I. R.

No. 8246.

288 F.2d 336 (1961)

BILTMORE HOMES, INC., Charles F. Cooper, Charles F. Cooper and Virginia P. Cooper, Frank B. Cooper, Frank B. Cooper and Jean R. Cooper, James Cooper and Betty D. Cooper, and James Cooper, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided March 27, 1961.


Attorney(s) appearing for the Case

Charles F. Cooper and E. W. Mullins, Columbia, S. C. (Nelson, Mullins & Grier, Columbia, S. C. on brief), for petitioners.

James P. Turner, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and A. F. Prescott, Attorneys, Department of Justice, Washington, D. C., on brief), for respondent.

Before SOPER, HAYNSWORTH and BOREMAN, Circuit Judges.


SOPER, Circuit Judge.

The principal question with which we are concerned in these consolidated cases grows out of the activities of three brothers residing in Columbia, South Carolina, in connection with a local housing development under the Federal Housing Administration. The three men, Frank B. Cooper, Charles F. Cooper, and James D. Cooper, formed the Biltmore Homes, Inc. under the laws of South Carolina on September 17, 1946. The capital stock of the corporation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases