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May 20, 2024
K Alain v. CIR
Case Number:
24-60240
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Reflects complaints, answers, motions, orders and trial notes entered from Jan. 1, 2011.
Additional or older documents may be available in Pacer.
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August 13, 2026
5th Circ. Narrows Tax Break Ruling For Limited Partners
A Fifth Circuit panel revised its ruling in a long-running feud over the self-employment tax exclusion for certain business partners, adjusting its interpretation of "limited partner" and narrowing its finding that a state's limited liability designation triggers the tax break.
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