Hellerstein treatise cited by Texas Court of Appeals


Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein's treatise State Taxation: Constitutional Limitations and Corporate Income and Franchise Taxes was quoted extensively and cited seven times by the Texas Court of Appeals in the case of Lockheed Martin Corp V. Hegar. The court relied on the treatise in describing the appropriate attribution of receipts from foreign military sales for purposes of apportioning the state's franchise tax.