Law Commons^™

Preliminary Reflections On Mckesson And American Trucking Associations, Walter Hellerstein

Scholarly Works

On June 4, 1990, the Supreme Court issued its long awaited decisions in McKesson Corp v. Division of Alcoholic Beverages and Tobacco and American Trucking Associations, Inc. v. Smith. Both cases raised the question of whether a taxpayer has a right to a refund of unconstitutional state taxes. This article analyzes these decisions separately and considers the implications of these decisions on future state tax litigation. The article has two purposes: first, to analyze the McKesson and American Trucking Association cases; and second, to consider their implications for future constitutional challenges to state taxes. The article concludes by stating …

Section 301'S Preemption Of State Law Claims: A Model For Analysis, Rebecca White

Scholarly Works

Congress, in section 301(a) of the Labor Management Relations Act, has provided a cause of action for breach of a collective bargaining agreement. This statute has long been interpreted as ousting state law claims for breach of contract when the contract involved is a collective bargaining agreement.

To what extent Congress, in enacting section 301, intended to foreclose other state law claims by the parties to or the individuals covered by a collective bargaining agreement is an issue that has recently gained prominence. The Supreme Court has decided four such cases unanimously in the last four years.

Such contemporary and …