Hellerstein’s treatise quoted by the Oregon Tax Court

Abstract

Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein’s treatise State Taxation (3d ed., 2022) was quoted by the Oregon Tax Court in Santa Fe Natural Tobacco Co. v. Department of Revenue (Aug. 23, 2022) regarding states’ jurisdiction to tax out-of-state companies based on the in-state activities of independent contractors.

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