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Tax Lawyer, Vol. 61, No. 1 NOTES 321NOTEIs That the End? Section 67(e) and Trust Investment Advisory Fees After Knight v. CommissionerI. IntroductionProper federal income tax treatment of investment advisory fees incurred by trusts has puzzled trustees, tax practitioners, and the judiciary alike for two decades. The confusion stems from a problematic Code provision that leaves trust tax return filers with a dilemma: either consider these fees fully deductibbl as adjustments to gross income, or...