Cottingham v. Commissioner’s Empirical Analysis
1975
Citation profile
How this case has been cited
Cited by 11 later decisions — most recently September 1992
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
Relies on Commissioner v. Southwest Exploration Co. · Harper Oil Co. v. United States · Commissioner of Internal Revenue, Petitioner-Respondent v. The Estate of H. W. Donnell, Deceased, Willie Hayden Donnell, and Willie Hayden Donnell, Respondents-Petitioners. The Estate of H. W. Donnell, Deceased, Willie Hayden Donnell, and Willie Hayden Donnell, Respondents-Petitioners v. Commissioner of Internal Revenue, Petitioner-Respondent · Haass v. Commissioner
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“after the drilling and testing * * * [the well would] in all probability be productive of oil and/or gas in paying quantities.”
1 later decision quote this exact passage“[assumes] the risk of the unknown result of the drilling”
1 later decision quote this exact passage
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.