Legal Opinion
Thiokol Corp., Morton International, Inc. v. Roberts
Court of Appeals for the Sixth Circuit
Decided February 23, 1996No. Nos. 94-1903, 95-1116 and 95-1171PublishedCited by 4 opinions
1Opinion of the Court
KENNEDY, Circuit Judge.
In this consolidated appeal from divergent District Court opinions, we are required to decide whether § 514(a) of the Employee Retirement Income Security Act of 1974, 29 U.S.C. § 1144(a), pre-empts the Michigan Single Business Tax, Mieh.Comp.Laws Ann. § 208.1 et seq (West 1986 & Supp.1995). Michigan’s Single Business Tax (“SBT”) requires taxpayers doing business in Michigan to include within their tax base all compensation, including payments to employee benefit plans covered by ERISA. In Thiokol Corp. et al. v. Roberts, 858 F.Supp. 674 (W.D.Mich.1994) (94-1903), the…
2Cases cited14 opinions
- First Options of Chicago, Inc. v. KaplanSupreme Court of the United States · 1995
- Shaw v. Delta Air Lines, Inc.Supreme Court of the United States · 1983
- Ingersoll-Rand Co. v. McClendonSupreme Court of the United States · 1990
- New York State Conference of Blue Cross & Blue Shield Plans v. Travelers InsuranceSupreme Court of the United States · 1995
- Fort Halifax Packing Co. v. CoyneSupreme Court of the United States · 1987
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3Cited by4 opinions
- Napoletano v. CIGNA Healthcare of Connecticut, Inc.Supreme Court of Connecticut · 1996
- Associated Builders & Contractors, Saginaw Valley Area Chapter v. PerryCourt of Appeals for the Sixth Circuit · 1997
- Associated Builders And Contractors v. PerryCourt of Appeals for the Sixth Circuit · 1997
- Thiokol Corporation, Morton International, Inc. (As Successors Through Corporate Reorganization to Morton, Thiokol, Inc.) and Bee Chemical Company v. Douglas B. Roberts, in His Official Capacity as Treasurer of the State of Michigan, and Thomas M. Hoatlin, in His Official Capacity as Commissioner of Revenue of the State of Michigan, Akzo America, Inc., a Delaware Corporation, Akzo Chemicals, Inc., a Delaware Corporation, Akzo Coatings, Inc., a Delaware Corporation, Akzo Salt, Inc., a Delaware Corporation, Beecham, Inc. (Tn), a Tennessee Corporation, Beloit Corp., a Delaware Corporation, Boc Group, Inc., a Delaware Corporation, Boc Healthcare Inc., a Delaware Corporation, Butler Manufacturing Co., a Delaware Corporation, Coca Cola Company, a Delaware Corporation, Georgia-Pacific Corp., a Georgia Corporation, Hanischfeger Corp., a Delaware Corporation, Jefferson Smurfit Corp., a Delaware Corporation, Kroger Co., an Ohio Corporation, M-I Drilling Fluids Co., a Texas Partnership, May Department Stores Co., a New York Corporation, Miles, Inc., an Indiana Corporation, Quaker Chemical Corp., a Pennsylvania Corporation, Sears Roebuck and Co., a New York Corporation, Timken Company, an Ohio Corporation, Upjohn Corporation, a Delaware Corporation, and W.R. Grace & Co., a Connecticut Corporation, Plaintiffs-Appellees/cross-Appellants v. Revenue Division, Department of Treasury, State of Michigan Douglas B. Roberts, in His Official Capacity as Treasurer of the State of Michigan and Thomas M. Hoatlin, in His Official Capacity as Commissioner of Revenue of the State of MichiganCourt of Appeals for the Sixth Circuit · 1996