Home      Login

Abstract: 

This essay reports on a couple of recent developments that deal, directly or indirectly, with taxation issues affecting college athletics: (1) a decision by a federal district judge 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: O’Bannon v. NCAA; student athlete; unreasonable restraint; Jenkins v. NCAA; tax treatment of scholarships; IRC Sec. 117

Affiliations:  .