NATIONAL CARRIERS' CONF. COM. v. HEFFERNAN

Civ. No. N-77-191.

454 F.Supp. 914 (1978)

NATIONAL CARRIERS' CONFERENCE COMMITTEE et al. v. Honorable Gerald J. HEFFERNAN, Tax Commissioner of the State of Connecticut.

United States District Court, D. Connecticut.

August 4, 1978.


Attorney(s) appearing for the Case

Robert J. Engelman, Schwartz & Knight, New Haven, Conn., Benjamin W. Boley, Shea & Gardner, Washington, D. C., for plaintiffs.

Ralph G. Murphy, Asst. Atty. Gen., Hartford, Conn., for defendant.


RULING ON CROSS MOTIONS FOR SUMMARY JUDGMENT

NEWMAN, District Judge.

This suit presents the apparently novel issue of whether Congress has preempted a state's power to tax benefits paid by an employee welfare benefit plan by enacting the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. § 1001 et seq. The facts are not in dispute. Plaintiffs are the National Carriers' Conference Committee (NCCC) and the eleven individual members...

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