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KNIGHT v. C.I.R.

No. 06-1286.

128 S.Ct. 782 (2008)

552 U.S. 181

169 L.Ed.2d 652

Michael J. KNIGHT, Trustee of William L. Rudkin Testamentary Trust, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided January 16, 2008.

Attorney(s) appearing for the Case

Peter J. Rubin, Washington, DC, for petitioner.

Eric D. Miller, Washington, DC, for respondent.

Carol A. Cantrell, Bellaire, TX, Michael D. Martin, The Martin Law Firm, LLP, Woodlands, TX, Jonathan S. Massey, Bethesda, MD, Peter J. Rubin, Counsel of Record, Cornelia T.L. Pillard, Georgetown University Law Center, Washington, DC, Walter Dellinger, Robert A. Rizzi, O'Melveny & Myers LLP, Washington, DC, for petitioner.

Donald L. Korb, Chief Counsel, Internal Revenue Service, Washington, D.C., Paul D. Clement, Solicitor General, Counsel of Record, Richard T. Morrison, Acting Assistant Attorney General, Thomas G. Hungar, Deputy Solicitor General, Gilbert S. Rothenberg, Acting Deputy Assistant Attorney General, Eric D. Miller, Assistant to the Solicitor General, Anthony T. Sheehan, Attorney, Department of Justice, Washington, D.C., for respondent.

Chief Justice ROBERTS delivered the opinion of the Court.

Under the Internal Revenue Code, individuals may subtract from their adjusted gross income certain itemized deductions, but only to the extent the deductions exceed 2% of adjusted gross income. A trust may also claim those deductions, also subject to the 2% floor, except that costs incurred in the administration of the trust, which would not have been incurred if...

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