A recent decision by a National Labor Relations Board regional director, concluding that football players at Northwestern University are employees for purposes of the National Labor Relations Act, could have spillover effects in tax law. This article considers whether severing the connection...

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...