Title

Hellerstein cited by the U.S. Court of Appeals

Abstract

Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein was cited by the U.S. Court of Appeals for the 10th Circuit as one of the "commentators who have criticized Quill's bright-line physical presence test" for requiring remote vendors to collect sales and use taxes in Direct Marketing Association v. Brohl (Feb. 22, 2016) (citing Walter Hellerstein, Deconstructing the Debate Over State Taxation of Electronic Commerce, 13 Harvard Journal of Law and Technology 549, 549-50 (2000)).

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