1st Circ. Probes Jurisdiction In Partner Employment Tax Case

By Anna Scott Farrell · February 5, 2026, 5:59 PM EST

First Circuit judges grappled Thursday with whether an energy investment fund's limited partners should be exempt from the self-employment tax, with much of the argument in the closely watched case focused...

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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