5th Circ. Narrows Tax Break Ruling For Limited Partners

By Kat Lucero · August 13, 2026, 5:54 PM EDT

A Fifth Circuit panel revised its ruling in a long-running feud over the self-employment tax exclusion for certain business partners, adjusting its interpretation of "limited partner" and narrowing its finding that a...

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Case Information

Case Title

K Alain v. CIR

Case Number

24-60240

Court

Appellate - 5th Circuit

Nature of Suit

Date Filed

May 20, 2024