The National Labor Relations Board v. Truitt Manufacturing Co., 1955, is a case that revolved around collective bargaining and the duty of good faith in negotiations between employers and employees. The National Labor Relations Board (NLRB) accused Truitt Manufacturing Company of not bargaining in good faith with its unionized workers by refusing to provide evidence to support its claim that it could not afford a wage increase requested by the union during contract negotiations. The Supreme Court ruled in favor of NLRB, stating that while an employer isn't legally obligated to disclose financial information during bargaining sessions, if they cite inability to pay as their reason for denying wage increases or other benefits, they must substantiate this claim when asked. Failure to do so can be seen as failing to bargain in good faith under Section 8(a)(5) of the National Labor Relations Act.

In the dissenting opinion for the National Labor Relations Board v. Truitt Manufacturing Co., Justice Felix Frankfurter argued that the majority's decision to require an employer to provide evidence of inability to pay higher wages was a departure from established labor law principles. He contended that this requirement could potentially lead employers into disclosing sensitive financial information, which is not mandated by any provision in the National Labor Relations Act (NLRA). Furthermore, he believed it would place undue burden on employers and might discourage them from engaging in collective bargaining altogether. The justice also expressed concern about how such a rule could be fairly administered without causing harm or injustice due to its potential arbitrariness and uncertainty.