Proper noun
Hellerstein (plural Hellersteins)
A surname.
Before joining IBM, I studied under Prof. Joseph M. Hellerstein at University of California, Berkeley for my Ph. Source: Internet
Hellerstein, page 10. The Federal Estate Tax was introduced in 1916, and Gift Tax in 1924. Source: Internet
These exemptions have their roots both in tax theory, See, e.g., Martin, James W. et al, Tax Exemptions, Tax Policy League, New York, cited in Hellerstein, pp. 1013–1017. Source: Internet