Legal Opinion
Soroban Capital Partners LP v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided September 17, 2026No. 25-2079Published
1Opinion of the Court
25-2079 (L) Soroban Capital Partners LP v. Commissioner of Internal Revenue UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT August Term 2025 (Argued: June 25, 2026 Decided: September 17, 2026) Docket Nos. 25-2079 (L), 25-2250 (CON) SOROBAN CAPITAL PARTNERS LP, SOROBAN CAPITAL PARTNERS GP LLC TAX MATTERS PARTNER, Petitioners-Appellants, - against - COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ON APPEAL FROM THE UNITED STATES TAX COURT Before: CALABRESI, CHIN, and MERRIAM, Circuit Judges. Appeals from orders and decisions of the United States Tax Court (Buch, J.) upholding…
2Cases cited20 opinions
- Central Bank of Denver, N. A. v. First Interstate Bank of Denver, N. A.Supreme Court of the United States · 1994
- Burnet v. HarmelSupreme Court of the United States · 1932
- Dolan v. United States Postal ServiceSupreme Court of the United States · 2006
- Social Security Board v. NierotkoSupreme Court of the United States · 1946
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
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