Title

Hellerstein’s treatise cited by California Court of Appeal

Abstract

Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Walter Hellerstein’s treatise State Taxation was quoted by the California Court of Appeal for the Fourth District for the proposition that “there is nothing in [U.S. Supreme Court doctrine] to support the assertion that the only acts of independent contractors that are capable of creating nexus over an out-of-state taxpayer are those related to maintaining a market in the state” in Harley-Davidson, Inc. v. Franchise Tax Bd., No. D064241, 2015 WL 3407404 (Cal. Ct. App. May 28, 2015).

Read the opinion

Share

COinS