April 11, 2025

Denham Capital Management LP, et al v. Bessent

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Case Number:

25-1349

Court:

Appellate - 1st Circuit

Nature of Suit:

US tax court 

Companies

Sectors & Industries:

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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.

Coverage

  1. November 26, 2025

    Self-Employment Tax Applies To Partners, IRS Tells 1st Circ.

    An energy investment fund's limited partners are not exempt from self-employment tax, the IRS told the First Circuit on Wednesday, saying the partnership wrongly relied on state law to treat full-time partners as passive investors and exclude them from the levy.

Parties

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