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Full-Text Articles in Law
State Taxation Of Nonresidents' Pension Income, Walter Hellerstein
State Taxation Of Nonresidents' Pension Income, Walter Hellerstein
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This article examines the issues raised by the efforts of some states to tax the pension income of their former residents and of the proposed congressional legislation to forbid such taxation. While there may be sound policy reasons for forbidding state taxation of nonresident pension income, they have yet to emerge clearly from the rhetoric that has thus far dominated the debate over the pension tax issue. The goal of the article is to examine the questions raised by the controversy over state taxation of nonresident pensions in the hope that dispassionate analysis of the problem may contribute to a …
The Continuing Availability Of Retaliatory Discharge And Other State Tort Causes Of Action To Employees Covered By Collective Bargaining Agreements, Peter Zablotsky
The Continuing Availability Of Retaliatory Discharge And Other State Tort Causes Of Action To Employees Covered By Collective Bargaining Agreements, Peter Zablotsky
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No abstract provided.
The Statutory And Constitutional Limits Of Using Protected Speech As Evidence Of Unlawful Motive Under The National Labor Relations Act, Rebecca White
The Statutory And Constitutional Limits Of Using Protected Speech As Evidence Of Unlawful Motive Under The National Labor Relations Act, Rebecca White
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A difficulty inherent in cases under the National Labor Relations Act (NLRA), as in other areas of employment law, is in determining why the employer acted. Perhaps an even harder question, and one too frequently overlooked, is what form of evidence the National Labor Relations Board (NLRB or Board) and any reviewing court properly may consider in determining motive. More specifically, can the Board take into account an employer's vigorous opposition to the union in deciding whether or not a particular action was motivated by antiunion animus? Although common sense suggests yes, several courts of appeals have said no, relying …