Mr. Hellerstein is a Professor of Law at the University of Georgia School of Law and a partner in the law firm of Sutherland, Asbill & Brennan. He is formerly Of Counsel to the law firm of Morrison & Foerster. He is a 1967 graduate of Harvard College, where he was elected to Phi Beta Kappa, and a 1970 graduate of the University of Chicago Law School, where he served as Editor–in–Chief of the University of Chicago Law Review. After graduation from law school, Mr. Hellerstein clerked for the Hon. Henry J. Friendly, served as an attorney in the Honors Program of the Air Force General Counsel's Office, and practiced law at Covington & Burling in Washington, D.C. Mr. Hellerstein taught at the University of Chicago Law School before joining the University of Georgia law faculty in 1978.
Mr. Hellerstein has written and practiced extensively in the state tax field. He is author of State and Local Taxation of Natural Resources in the Federal System: Legal, Economic, and Political Perspectives (American Bar Association Section of Taxation 1986), co–author with Jerome R. Hellerstein of State Taxation, Vols. I & II (2d. ed. 1993) State and Local Taxation (West Publishing Co., 5th ed. 1988, Supp. 1993) and author of numerous law review articles on state taxation that have appeared in The Michigan Law Review, The University of Chicago Law Review, The Supreme Court Review, The Tax Lawyer, The Journal of Taxation, The National Tax Journal, The Tax Law Review, the Virginia Law Review, and other journals. Mr. Hellerstein has spoken widely on state tax topics at conferences sponsored by Georgetown University Law Center, New York University Law School, the National Tax Association, the Heart of America Tax Institute, and other organizations. He is a member of the District of Columbia, Illinois and New York bars.
J.D., University of Chicago (1970)
A.B., Harvard University (1967)
Bloomberg Tax Management Portfolios
This Portfolio analyzes the federal constitutional and state statutory rules governing state taxation of corporate income from intangibles. It attempts to untangle some of the more complex issues raised in this area and to provide a framework for sensibly resolving these issues in the future.
This Portfolio provides an overview of the federal limitations imposed on state taxation by the United States Constitution and by the federal statutes.