Title

Hellerstein’s treatise quoted by New York Court of Appeals

Abstract

Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Walter Hellerstein’s treatise, State Taxation, was quoted by the New York Court of Appeals in Burton v. New York State Department of Taxation and Finance, in upholding a tax imposed on nonresidents' pro rata share of gains from the deemed asset sale of their S corporation's stock after finding no constitutional bar to taxation of a nonresident's New York-source income from a stock sale.

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