Sunčica Sejdinović and Joel Peters-Fransen published the article “A ‘Schlimited Bartner’ by Any Other Name Would Be as SECA Exempt?” in Tax Notes. The article examines the Fifth Circuit’s ruling in Sirius through a textualist lens. They focus on the highly textualist approach of the majority opinion and attempt to engage with it directly on its own terms.
The article is available to view with a subscription in Tax Notes.
