Visit Your Local PBS Station PBS Home PBS Home Programs A-Z TV Schedules Watch Video Donate Shop PBS Search PBS
The Supreme Court The Supreme Court - Image of hands holding a gavel.
Check local listings
Home Timeline Games Supreme Court History
SUPREME COURT HISTORY
The Future of the Court
Deciding the Future
E-Mail this Page Glossary

Case Details

Case: Knight, Michael (Trustee of William Rudkin Testamentary Trust) v. Internal Revenue Commissioner
Subject(s): Trusts and estates, taxation
Appealed from: Second Circuit Court of Appeals

Docket No: 06-1286
Decision Rendered: No
Decision: None

Question(s) presented:

Holding of appellate court: On appeal, the U.S. Court of Appeals for the Second Circuit affirmed the tax court. The court cited Section 67(e)'s requirement that a trust's fees are only fully deductible when they "would not have been incurred if the property were not held in such trust." The provision was meant to exempt special administrative expenses that are incurred by trusts. Therefore, the court ruled, costs that could possibly be incurred by individual taxpayers as well as trusts were never deductible in full.

Date of Oral Arguments Your Prediction Your Prediction by Justice Update
Affirm Reverse Vacate Justice Affirm Reverse Vacate
Nov 27, 2007 Alito
Breyer
Ginsburg
Kennedy
Roberts
Scalia
Souter
Stevens
Thomas