Analysis

2nd Circ. Forges Own Path In Limited Partner Tax Ruling

By Kat Lucero · October 2, 2026, 2:52 PM EDT

The Second Circuit's decision limiting a self-employment tax break for limited partners with significant managerial roles reached a conclusion similar to that of a recent Fifth Circuit ruling, but practitioners said...

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Case Information

Case Title

Soroban Capital Partners LP v. Commissioner of Internal Revenue

Case Number

25-2079

Court

Appellate - 2nd Circuit

Nature of Suit

 

Date Filed

August 29, 2025


Case Title

Soroban Capital Partners LP v. Commissioner of Internal Revenue

Case Number

25-2250

Court

Appellate - 2nd Circuit

Nature of Suit

 

Date Filed

September 17, 2025