Your search 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 did not match any document.