Michael J. Knight v. Commissioner of Internal Revenue

552 U.S. 181 · Decided January 16, 2008 · Supreme Court of the United States

At a glance

Michael J. Knight v. Commissioner of Internal Revenue was decided on January 16, 2008 unanimously (9–0). The Court affirmed the lower court's decision. Chief Justice John G. Roberts Jr. wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation (Internal Revenue Code)” in the Federal Taxation area.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

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

SCDB identifiers: case 2007-012, docket 2007-012-01.

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Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error