Limited Partners Reject Self-Employment Tax In 1st Circ.

By Molly Moses · May 5, 2026, 5:43 PM EDT

An energy investment company told the First Circuit that its self-employment tax dispute is distinct from that of the taxpayer in a 2009 Federal Circuit ruling that barred refunds to a partnership's...

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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