Title

Hellerstein’s treatise cited by Oregon Supreme Court

Abstract

Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Walter Hellerstein's treatise on state taxation was cited four times by the Supreme Court of Oregon in the course of its opinion in Powerex Corp. v. Department of Revenue, 357 Or. 40 (2015), which addressed the attribution of sales of natural gas and electricity for state corporate income tax purposes.

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