U.S. Court of Appeals for the Second Circuit

Stories

Second Circuit holds managing limited partners owe self-employment tax

As of September 2026: Affirmed the Tax Court in Soroban

Soroban Capital's three founding partners held limited partner status under Delaware law, the kind that caps personal liability. The Second Circuit ruled this month that their profit shares are still subject to the 15.3% self-employment tax, because they ran the firm.

Updated Sep 22

Second Circuit allows warrantless cellphone searches at the border

Rule Changes

As of September 2026: Issued the ruling allowing warrantless border phone searches

Travelers flying into airports in New York, Connecticut, and Vermont can now have their cellphones searched at the border with no warrant and no suspicion. The Second Circuit ruled September 17 that the Fourth Amendment's border search exception covers manual phone inspections at ports of entry.

Updated Sep 18