Hellerstein quoted extensively in Minnesota Tax Court decision

Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein\u27s treatise State Taxation (Thomson Reuters, 3d. ed., 2019 rev.) and his article State Taxation of Corporate Income from Intangibles (48 Tax Law Review 739 (1993)) were quoted extensively in the Minnesota Tax Court case YAM Special Holdings, Inc. v. Commissioner of Revenue, No. 9122-R (Nov. 12, 2019)