A. William Caporizzo

4 days ago | jdsupra.com | A. William Caporizzo |Meghan Walsh

On May 28th, the U.S. Tax Court issued a decision in Soroban Capital Partners LP v. Commissioner (T.C. Memo 2025-52) holding that all of the income allocable to the partnership’s limited partners (not just the amount characterized as guaranteed payments) is subject to self-employment tax.