Hellerstein's articles cited in Oregon Supreme Court opinion
Abstract
Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein's article “State Taxation of Corporate Income from Intangibles: Allied Signal and Beyond,” (48 Tax L. Rev. 739 (1993)) was cited four times by the Oregon Supreme Court in its opinion in AT&T Corp. v. Department of Revenue, 357 Or. 691 (2015). The court also cited his article “State Income Taxation of Multijurisdictional Corporations: Reflections on Mobil, Exxon, and H.R. 5076,” (79 Mich. L. Rev. 113 (1980)) and his treatise, State Taxation (3rd ed. in 2014) (with J. Hellerstein & J. Swain) in the same opinion.
Repository Citation
Communications and Public Relations, Office of, "Hellerstein's articles cited in Oregon Supreme Court opinion" (2015). Faculty Highlights. 855.
https://digitalcommons.law.uga.edu/faculty_highlights/855