- 8 -
on point. On brief, respondent candidly admits that this Court
may feel constrained to follow the rule in Cotnam. In fact, we
do feel so constrained.4 Accordingly, we find that the portion
of the award retained by petitioner's attorneys should be
excluded from her income, and she is entitled to summary judgment
on this issue.
We have considered all other arguments made by the parties
and find them to be either irrelevant or without merit.
To reflect the foregoing,
An appropriate order granting
petitioner's motion for partial
summary judgment and granting
respondent's motion for partial
summary judgment will be issued,
and decision will be entered under
Rule 155.
4Recently, the Bankruptcy Court for the Middle District of
Alabama followed the rule in Cotnam v. Commissioner, 263 F.2d 119
(5th Cir. 1959), affg. in part and revg. in part 28 T.C. 947
(1957), notwithstanding the contrary authority in Baylin v.
United States, 43 F.3d 1451 (Fed. Cir. 1995). See Hamilton v.
United States, 212 Bankr. 384 (Bankr. M.D. Ala. 1997).
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