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WILLIAM L. RUDKIN TESTAMENTARY TRUST v. C.I.R.

Docket No. 05-5151-AG.

467 F.3d 149 (2006)

WILLIAM L. RUDKIN TESTAMENTARY TRUST, u/w/o Henry A. Rudkin, Michael J. Knight, Trustee, Petitioner-Appellant, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: October 18, 2006.

Attorney(s) appearing for the Case

Carol. A. Cantrell, Briggs & Veselka Co., Bellaire, TX, for Petitioner-Appellant.

Gilbert S. Rothenberg, Attorney, Tax Division, United States Dept. of Justice (Eileen J. O'Connor, Assistant Attorney General; Anthony T. Sheehan, Attorney, Tax Division, United States Dept. of Justice, on the brief), Washington, D.C., for Respondent-Appellee.

Gregory F. Taylor, Lisa Bleier, American Bankers Association, Washington, D.C., for Amici Curiae, American Bankers Association and New York, Bankers Association.

Before: SOTOMAYOR and HALL, Circuit Judges.

SOTOMAYOR, Circuit Judge.

The question presented on this appeal is whether investment-advice fees incurred by a trust are fully deductible in calculating adjusted gross income for purposes of the Internal Revenue Code ("IRC") under 26 U.S.C. § 67(e)(1) (2000), or whether these fees are deductible only to the extent that they exceed two percent of the trust's adjusted gross income under § 67(a). Petitioner-appellant...

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