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.

Share

COinS