Jerome R. Hellerstein (1907-2001) was a professor of law emeritus at New York University School of Law and a retired partner of Herzfeld & Rubin. He received his B.A. from the University of Denver, an M.A. from the University of Iowa, and his LL.B. from Harvard Law School, where he was a member of the Law Review. Mr. Hellerstein practiced law for 65 years, devoting most of that time to state and local taxation.