NYU Tax Center Backs IRS In 2nd Circ. Limited Partner Fight

By Kat Lucero · March 18, 2026, 5:11 PM EDT

An investment company's bid to restore a self-employment tax exemption for its limited partners improperly relies on state law to define their federal tax status, New York University's Tax Law Center...

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Case Information

Case Title

Soroban Capital Partners LP v. Commissioner of Internal Revenue

Case Number

25-2079

Court

Appellate - 2nd Circuit

Nature of Suit

 

Date Filed

August 29, 2025