About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

6 Prof. Sports & L. 1 (2015-2016)

handle is hein.journals/profsptla6 and id is 1 raw text is: Route To: / / PROFESSIONAL SI March-April 2015 * Volume 6, Issue 1 One MLS: the Benefit of a Reemergence By Irwin Kishner and Mark Falcon of Herrick, Feinstein LLP ust three days shy of the season open- ing game, Major League Soccer Players Union (MLSPU) voted 18-1, with one team's player representative abstaining, to go on strike after Major League Soccer, LLC's (MLS) latest collective bargaining agreement (CBA) proposal. Within 24 hours, the parties agreed to major principles of a CBA, and the league, players and fans were all set for the 2015 season, marking the twentieth anniversary of the league. MLS is the first major professional sports league (MPSL) in the United States to avoid a lockout following its expiration of a CBA since the American Needle v. National Football League (American Needle) deci- sion.' Understanding the MLS's structure and its intent and the history of Division I professional soccer in the United States reveals why MLS is arguably in a better position than the National Football League (NFL) and other MPSLs to defend a section 1 of the Sherman Antitrust Act (Section 1) claim. MPSLs are a difficult product to analo- gize to your typical consumer product. Teams within a league must compete in order to generate a product, since a single team league is imaginably quite unevent- ful, yet and perhaps less obvious, teams need to collaborate, such as on game rules, schedules and other ancillary cooperation, See ONE MLS on Page 16 The 'Jock Tax': Ohio's Disparity in Treatment of Out-of-State Pro Athletes By Katherine Simone s a basic rule, if you work in more than one state, you have the right to be taxed on that income in more than one state. However, there are numerous professionals whose careers require them to carry out business in another state but only a few times per year. Most states will allow these business visitors to be exempt from its income tax if they work less than a specific number of days per year since it would be arguably impossible to track every single out-of-state visitor. This is true unless, of course, you're a professional athlete. Enter the jock tax. The jock tax is a nickname given to the income tax imposed on pro- fessional athletes' who travel to opponents in other states and are subsequently taxed on the income they earn in those states. Athletes are excluded from what is known as the occasional entrant exemption be- cause they are easy targets. They have high salaries, travelling to other states is inherent in order to perform their jobs, and their schedules are published in countless forms of media. States and municipalities know exactly when professional athletes will be See The 'Jock Tax' on Page 12 COPYRIGHT C 2015 HACKNEY PUBLICATIONS (HACKNEYPUBLICATIONS.COM) and the

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most