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Limited Partnerships › Due Process

Allen Barron, Inc.

A Decision in US Tax Court Affects Limited Partners and SECA

Allen Barron, Inc. on

A recent decision in the US Tax Court affects limited partners and SECA – the Self Employed Contributions Act. In this case, Soroban Capital Partners LP (a hedge fund management company) was formed as a Delaware limited...more

McDermott Will & Emery

Was It Wirth It? The Pennsylvania Supreme Court Sets a Low Bar for Minimum Contacts

McDermott Will & Emery on

In Wirth v. Commonwealth, the Supreme Court of Pennsylvania held that Pennsylvania personal income tax applied to non-resident limited partners whose only connection with the state was the ownership of a small interest in a...more

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