Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein's treatise State Taxation (3d ed. 2020) and his law review article, "Construing the Uniform Division of Income for Tax Purposes Act: Reflections on the Illinois Supreme Court's Reading of the 'Throwback' Rule," 45 University of Chicago Law Review 778 (1978), were cited and quoted extensively by the Michigan Supreme Court in Honigman Miller Schwarts and Cohn LLP v. City of Detroit (May 18, 2020) involving Detroit's income tax.