Hellerstein's treatise quoted in Texas Supreme Court decision

Authors

Office of Communications and Public Relations, University of Georgia School of Law

Abstract

Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein's treatise State Taxation was quoted by the Texas Supreme Court in Lockheed Martin Corp. v. Hegar (May 1, 2020) for the proposition that "a sales factor apportionment formula is intended 'to reflect the contribution of the market state to the taxpayer's income.'"

Repository Citation

Communications and Public Relations, Office of, "Hellerstein's treatise quoted in Texas Supreme Court decision" (2020). Faculty Highlights. 2202.
https://digitalcommons.law.uga.edu/faculty_highlights/2202