Hellerstein's scholarship quoted in Oregon Tax Court opinion


Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein's treatise State Taxation was quoted by the Oregon Tax Court in Global Hookah Distributors, Inc. v. Department of Revenue (August 6, 2021). His article “Substantive and Enforcement Jurisdiction in a Post-Wayfair World" in 90 State Tax Notes 283 (2018) (with A. Appleby) was also quoted in the opinion.