Knight v. Commissioner

Knight v. Commissioner
Knight v. Commissioner
	Supreme Court of the United States
Argued November 27, 2007; Decided January 16, 2008
Full case name	Michael J. Knight, Trustee of the William L. Rudkin Testamentary Trust, Petitioner v. Commissioner of Internal Revenue
Citations	552 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
Majority	Roberts, joined unanimously
Laws applied
	Internal Revenue Code

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.

References

Text of Knight v. Commissioner, 552 U.S. 181 (2008) is available from: Cornell CourtListener Justia Oyez (oral argument audio) Google Scholar Supreme Court

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