Title
Hellerstein's article cited by the Utah Supreme Court
Abstract
Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein's article “Is ‘Internal Consistency’ Dead?: Reflections on an Evolving Commerce Clause Restraint on State Taxation” (61 Tax Law Review 1 (2007)) was cited by the Utah Supreme Court in Steiner v. Utah State Tax Commission, a case involving a taxpayer’s claim of a constitutional right to a credit against state personal income taxes for payments of foreign income taxes.
Repository Citation
Office of Communications and Public Relations, "Hellerstein's article cited by the Utah Supreme Court" (2019). Faculty Highlights. 1472.
https://digitalcommons.law.uga.edu/faculty_highlights/1472