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 by unanimous
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