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Supreme Court cases (2000-2009) - Wills, Trusts and Estates law

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Knight v. Comm'r of Internal Revenue (2008)

In the context of the Internal Revenue Code, under which individuals may subtract from their taxable income certain itemized deductions, but only to the extent the deductions exceed 2% of adjusted gross income, investment advisory fees are also subject to the 2% floor when incurred by a trust.

Marshall v. Marshall (2006)

A determination by the Ninth Circuit Court of Appeals that the probate exception[1] applied so as to bar petitioner-Anna Nicole Smith's tortious interference claim is reversed where the Ninth Circuit had no warrant from Congress, or from decisions of the Supreme Court, for its sweeping extension of the probate exception.


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  1. At its core, the probate exception stands for the proposition that federal courts do not have the authority to probate wills or administer estates.

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