Hellerstein's treatise cited by U.S. Supreme Court
Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Walter Hellerstein's treatise on state taxation was cited by the U.S. Supreme Court in Alabama Department of Revenue v. CSX Transportation, Inc. (March 4, 2015). The Supreme Court referenced his work as follows: “As one treatise has observed, we recognize a ‘wide latitude state legislatures enjoy in drawing tax classifications under the Equal Protection Clause.’ 1 J. Hellerstein & W. Hellerstein, State Taxation ¶ 3.03, p. 3-5 (3d ed. 2001-2005). This includes the power to impose ‘widely different taxes on various trades or professions.'" Id., at 3-5 to 3-6.
Communications and Public Relations, Office of, "Hellerstein's treatise cited by U.S. Supreme Court" (2015). Faculty Highlights. 979.