Legal Opinion
Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal.
Supreme Court of the United States
Decided June 24, 1983No. 82-695PublishedCited by 5,687 opinions
1Opinion of the CourtJustice Brennan
The principal question in dispute between the parties is whether the Employee Retirement Income Security Act of 1974 (ERISA), 88 Stat. 829, as amended, 29 U. S. C. § 1001 et seq. (1976 ed. and Supp. V), permits state tax authorities to collect unpaid state income taxes by levying on funds held in trust for the taxpayers under an ERISA-covered vacation benefit plan. The issue is an important one, which affects thousands of federally regulated trusts and all nonfederal tax collection systems, and it must eventually receive a definitive, uniform resolution. Nevertheless, for reasons involving…
2Cases cited50 opinions
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3Cited by5,687 opinions
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