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Walter Hellerstein files brief in U.S. Supreme Court on behalf of academic economists

Abstract

Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Walter Hellerstein filed a “friend of the court” brief in the U.S. Supreme Court on behalf of a group of distinguished academic economists with expertise in taxation, who urged the Court to resolve a conflict between two federal appellate courts over the creditability of foreign taxes and to hold that economic substance, rather than form, should determine the outcome. Brief for Amici Curiae Rosanne Altshuler, et al., PPL Corp. and Subsidiaries v. Commissioner of Internal Revenue (No 12-43) (August 2012).

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