Distinguished Research Professor and Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein’s scholarship has been referenced by the Oregon Supreme Court in a recent decision. The court cited Hellerstein’s article, “State and Local Taxation of Intangibles Generates Increasing Controversy,” published in the 80 Journal of Taxation in 1994, during its deliberations on Delta Air Lines, Inc. v. Department of Revenue on July 24, 2025.
Hellerstein’s work was used to address issues related to the taxation of intangible property, a subject that continues to generate debate among legal scholars and courts. The citation highlights the ongoing relevance of academic research in shaping judicial decisions.
The case reflects how scholarly analysis from faculty at institutions such as the University Of Georgia School Of Law can influence important state-level tax rulings.