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2/3/2026 6:38:13 PM | less than a minute read

Fifth Circuit Rejects Tax Court’s Definition of “Limited Partner” for Self-Employment Tax Purposes

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Preston Dyer

Shareholder

John Laughlin

Associate

Get in touch

Preston Dyer

Shareholder

John Laughlin

Associate

The U.S. Court of Appeals for the Fifth Circuit ruled that the meaning of “limited partner” under Section 1402(a)(13) of the Internal Revenue Code of

Judge's gavel on book and scales in law office, archives, legal concept

Get in touch

Preston Dyer

Shareholder

John Laughlin

Associate

Get in touch

Preston Dyer

Shareholder

John Laughlin

Associate

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