Self-Employment Earnings Not Partnership Item, 1st Circ. Told

By Kat Lucero · April 6, 2026, 6:20 PM EDT

An energy investment firm urged the First Circuit to disregard a 2009 Federal Circuit decision barring individual partners from seeking refunds of a partnership's income taxes, arguing the opinion has no...

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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