Hellerstein's article cited by the Oregon Supreme Court
Publication Date
7-28-2025
Abstract
Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein's article “State and Local Taxation of Intangibles Generates Increasing Controversy” (80 Journal of Taxation 296 (1994)) was cited by the Oregon Supreme Court regarding the taxation of intangible property in Delta Air Lines, Inc. v. Department of Revenue (July 24, 2025).
Repository Citation
Office of Communications and Public Relations, "Hellerstein's article cited by the Oregon Supreme Court" (2025). Faculty Highlights. 3760.
https://digitalcommons.law.uga.edu/faculty_highlights/3760
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