Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein's articles “State Taxation of Corporate Income from Intangibles: Allied Signal and Beyond” (48 Tax L. Rev. 739 (1993)) and “Substance and Form in Jurisdictional Analysis: Corrigan v. Testa” (80 State Tax Notes 849 (2016)) were cited and quoted extensively in the Massachusetts Supreme Judicial Court opinion in VAS Holdings and Investments LLC v. Commissioner of Revenue (May 16, 2022).