
Tax blog
⚖️ Case Summary: Tax Court Rules “Limited Partners” Were Actually Active Self Employment Tax Applies
📅 Case Date: May 28, 2025📍 Case: Soroban Capital Partners LP, TC Memo 2025-52🏛️ Court: U.S. Tax Court 🔍 Background at a Glance 🧾 Entity Involved:Soroban Capital Partners LP, a Delaware registered limited partnership (LLC structure), based in New York.