Some Americans could be eligible for larger federal tax refunds in the coming months, but this depends on whether judges in two major appellate courts agree with the latest legal interpretation of the tax code. The case Sirius Solutions, L.L.L.P. v. Commissioner already exempted certain partnership income from self-employment taxes in Texas, Louisiana and Mississippi, but residents in other states could earn the same tax benefits if applied on a larger scale. Earlier this month, the U.S. Court