Title

Hellerstein's treatise noted by the Oregon Supreme Court

Abstract

Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein's treatise State Taxation was noted by the Oregon Supreme Court in Capital One Auto Finance, Inc. v. Department of Revenue, 363 Or. 441 (2018) for its discussion of the “complex history of Commerce Clause restrictions on state taxation, and describing Spector Motor as ‘high water mark’ of recent cases restricting state taxation.”

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