Legal Opinion
National Carriers' Conference Committee v. Heffernan
District Court, D. Connecticut
Decided August 4, 1978No. Civ. N-77-191PublishedCited by 38 opinions
1Opinion of the Court
RULING ON CROSS MOTIONS FOR SUMMARY JUDGMENT
NEWMAN, District Judge.
This suit presents the apparently novel issue of whether Congress has preempted a state’s power to tax benefits paid by an employee welfare benefit plan by enacting the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. § 1001 et seq. The facts are not in dispute. Plaintiffs are the National Carriers’ Conference Committee (NCCC) and the eleven individual members of the committee as fiduciaries of the Railroad Employees National Dental Plan (Dental Plan). The NCCC conducts traditional labor management…
2Cases cited14 opinions
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Greyhound Corp. v. Mt. Hood Stages, Inc.Supreme Court of the United States · 1978
- Wayne Chemical, Inc., Robert C. Tribolet and Thomas C. Tribolet v. Columbus Agency Service CorporationCourt of Appeals for the Seventh Circuit · 1977
- Wadsworth v. WhalandCourt of Appeals for the First Circuit · 1977
- Hewlett-Packard Co. v. BarnesDistrict Court, N.D. California · 1977
9 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- The Firestone Tire & Rubber Company Virgil E. Arrington v. James A. NeusserCourt of Appeals for the Sixth Circuit · 1987
- Martori Bros. Distributors v. James-MassengaleCourt of Appeals for the Ninth Circuit · 1986
- Lukus v. Westinghouse Electric Corp.Superior Court of Pennsylvania · 1980
- Standard Oil Company of California v. Joshua C. AgsaludCourt of Appeals for the Ninth Circuit · 1980
- Aloha Airlines, Inc. v. Keith Ahue, and Air Line Pilots Association, International, Intervenor-AppellantCourt of Appeals for the Ninth Circuit · 1993
33 more not listed; retrieve them via the Exa API.