Cotnam v. Commissioner’s Empirical Analysis
1957
Citation profile
38
cited by 38 later decisions
January 2010
most recently cited
2 federal appellate ·
How this case has been cited
Cited by 38 later decisions — most recently January 2010 · most notably Cotnam v. Commissioner (1959), Kenseth v. Commissioner (2000)
2 federal appellate ·
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. § 22
Relies on Lucas v. Earl · Burnet v. Porter · McIlhenny v. Commissioner · Smith v. Commissioner · Merchants Nat. Bank of Mobile v. Cotnam
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.