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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