Cotnam v. Commissioner’s Empirical Analysis
1959
Citation profile
58 federal appellate · 2 district ·
How this case has been cited
Cited by 118 later decisions (1 by the Supreme Court) — most recently January 2010 · most notably Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennan (1967), Commissioner v. Banks (2005)
58 federal appellate · 2 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 107
Relies on Helvering v. Horst · Lucas v. Earl · Old Colony Trust Co. v. Commissioner · Lyeth v. Hoey · Helvering v. Eubank
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 118 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“attorneys . . . have the same right and power over said suits, judgments and decrees, to enforce their liens, as their clients had or may have for the amount due thereon to them.”
11 later decisions quote this exact passage · from the majority“assigned to her attorneys forty per cent of the claim in order that she might collect the remaining sixty per cent.”
5 later decisions quote this exact passage · from the majority“[u]pon suits, judgments, and decrees for money, [attorneys] shall have a lien su perior to all liens but tax liens, and no person shall be at liberty to satisfy said suit, judgment or decree, until the lien or claim of the attorney for his fees is fully satisfied; and attorneys at law shall have the same right and power over said suits, judgments and decrees, to enforce their liens, as their clients had or may have for the amount due thereon to them.”
4 later decisions quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.