International Ass'n of Machinists v. Tucker

The same strike against Eastern Airlines which spawned the present controversy resulted in three prior rulings by the Division of Unemployment Compensation, one involving the Airline Pilots Association. The others arose in connection with claims for benefits which Ricardo Gomez and Barney Starling, members of appellant’s local, filed after the strike was over. In three different final orders, the Division concluded that no tax was owed because strike benefits are not wages. ‘

After twice ruling in appellant’s favor, the Division again claimed back taxes were due, raising the same question with…