NYU Tax Group Backs IRS In 1st Circ. Limited Partner Row

By Kat Lucero · December 4, 2025, 6:23 PM EST

Partners who are active participants in a partnership's business despite their status as limited partners under state law are not exempt from the self-employment tax, New York University's tax law center...

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Documents

Case Information

Case Title

Denham Capital Management LP, et al v. Bessent

Case Number

25-1349

Court

Appellate - 1st Circuit

Nature of Suit

US tax court 

Date Filed

April 11, 2025