Title

Hellerstein cited by Minnesota Supreme Court

Abstract

Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein's treatise State Taxation (3d ed., 2018 rev.) was quoted by the Minnesota Supreme Court in the case Associated Bank, N.A. v. Commissioner of Revenue. The decision read "distinguishing between constitutional challenges and statutory burdens is ‘sound as a matter of statutory construction and tax policy,'" citing the treatise.

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