'Student' Athletes Revisited

Journal of Taxation of Investments, Fall 2014, at 43.

Case Legal Studies Research Paper No. 2016-15

Posted: 1 Jun 2016

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Date Written: 2914

Abstract

This essay considers a couple of developments in 2014 that dealt, directly or indirectly, with taxation issues affecting college athletics: (1) a decision by a federal district judge, in O’Bannon v. NCAA, that the antitrust laws do not permit the National Collegiate Athletic Association to forbid colleges from compensating their athletes for use of the athletes’ images; and (2) a letter by the IRS Commissioner on the tax effects of a decision by a National Labor Relations Board regional director, who had concluded that football players at Northwestern University are employees of the university for labor law purposes.

Keywords: Student athlete, taxation of college athletics, O’Bannon v. NCAA, National Collegiate Athletic Association

JEL Classification: K34

Suggested Citation

Jensen, Erik M., 'Student' Athletes Revisited (2914). Journal of Taxation of Investments, Fall 2014, at 43.; Case Legal Studies Research Paper No. 2016-15. Available at SSRN: https://ssrn.com/abstract=2787237

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

11075 East Boulevard
Cleveland, OH 44106-7148
United States
216-368-3613 (Phone)
216-368-2086 (Fax)

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