NOTES 437 Tax Lawyer, Vol. 54, No. 2 NOTE ETHEL COTNAM’S GHOST: THE CONFLICTING TAX TREATMENT OF CONTINGENT ATTORNEYS’ FEES: SRIVASTAVA V. COMMISSIONER A debate exists among tax practitioners over whether or not a plaintiff’s attorney’s contingency fee paid out of an award or settlement should be considerre part of the plaintiff’s gross income. In what is already a major circuit split, the courts of appeals have lined up on both sides of the issue. Most recently, in Srivastava v. Commissioner,1...