US Supreme Court Docket

Supreme Court Docket

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[Download November 26, 2007 Argument Calendar PDF]
[Click here for 2006 Docket]

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Knight v. Commissioner of Internal Revenue
No. 06-1286

Title:

Michael J. Knight, Trustee of the William L. Rudkin Testamentary Trust v. Commissioner of Internal Revenue

Subject:

Probates, Trusts & Estates, Administrative Expenses, 26 U.S.C. section 67(e), Deductions, Tax Law

Question:

There is a deep, irreconcilable and widely noted conflict among the Second, Fourth, Sixth and Federal Circuits about the meaning of 26 U.S.C. section 67(e) which permits trusts and estates to deduct on their income tax returns certain administrative expenses and whether the statute permits fees for investment management and advisory services to be fully deducted on trust's and estate's income tax returns. This is an important and recurring question of federal tax law that involves deductions by trusts and estates that total in the billions of dollars annually.

• The Question Presented is whether 26 U.S.C. section 67(e) permits a full deduction for costs and fees for investment management and advisory services provided to trusts and estates.

Decisions:

• U.S. Court of Appeals - 2nd Circuit Opinion Filed: October 18, 2006
• United States Supreme Court, Cert. Granted: June 25, 2007

Resources:

• Docket Sheet From the U.S. Supreme Court.
• Northwestern University - Medill School of Journalism: On the Docket

Briefs:

Coming Soon

Counsel of Record

For Petitioner:

Peter J. Rubin
Georgetown University Law Center
Washington, DC

For Respondent:

Paul D. Clement
Solicitor General
United States Department of Justice
Washington, DC

 

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