Knight v. Commissioner

Knight v. Commissioner, 552 U.S. 181 (2008), was a United States Supreme Court case that addressed the tax deductibility of investment advisory fees paid by a trust.

Knight v. Commissioner
Argued November 27, 2007
Decided January 16, 2008
Full case nameMichael J. Knight, Trustee of the William L. Rudkin Testamentary Trust, Petitioner v. Commissioner of Internal Revenue
Citations552 U.S. 181 (more)
128 S. Ct. 782; 169 L. Ed. 2d 652; 2008 U.S. LEXIS 1096; 76 U.S.L.W. 4048; 2008-1 U.S. Tax Cas. (CCH) ¶ 50,132; 101 A.F.T.R.2d (RIA) 544; 21 Fla. L. Weekly Fed. S 39
Court membership
Chief Justice
John Roberts
Associate Justices
John P. Stevens · Antonin Scalia
Anthony Kennedy · David Souter
Clarence Thomas · Ruth Bader Ginsburg
Stephen Breyer · Samuel Alito
Case opinion
MajorityRoberts, joined by unanimous
Laws applied
Internal Revenue Code

References

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