Knight v. Commissioner

Last updated
Knight v. Commissioner
Seal of the United States Supreme Court.svg
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
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 opinions
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.

Supreme Court of the United States Highest court in the United States

The Supreme Court of the United States is the highest court in the federal judiciary of the United States. Established pursuant to Article III of the U.S. Constitution in 1789, it has original jurisdiction over a narrow range of cases, including suits between two or more states and those involving ambassadors. It also has ultimate appellate jurisdiction over all federal court and state court cases that involve a point of federal constitutional or statutory law. The Court has the power of judicial review, the ability to invalidate a statute for violating a provision of the Constitution or an executive act for being unlawful. However, it may act only within the context of a case in an area of law over which it has jurisdiction. The court may decide cases having political overtones, but it has ruled that it does not have power to decide nonjusticiable political questions. Each year it agrees to hear about one hundred to one hundred fifty of the more than seven thousand cases that it is asked to review.

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References

<i>United States Reports</i> official record of the rulings, orders, case tables, and other proceedings of the Supreme Court of the United States

The United States Reports are the official record of the rulings, orders, case tables, in alphabetical order both by the name of the petitioner and by the name of the respondent, and other proceedings of the Supreme Court of the United States. United States Reports, once printed and bound, are the final version of court opinions and cannot be changed. Opinions of the court in each case are prepended with a headnote prepared by the Reporter of Decisions, and any concurring or dissenting opinions are published sequentially. The Court's Publication Office oversees the binding and publication of the volumes of United States Reports, although the actual printing, binding, and publication are performed by private firms under contract with the United States Government Publishing Office.

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