Professor Richard Pomp was quoted in Tax Notes recently commenting on the recent Smithfield Foods decision in California, in which the judge disfavored the single sales factor in support of Smithfield Foods’ three-factor formula. Pomp, who testified in the case as an expert in state tax policy on behalf of Smithfield , said, “I would not want an adverse decision if I were the state. I would ask the Legislature to cure the problem with the regulation and not go any further than that.” Professor Pomp was even cited in the court’s opinion: “Professor Pomp’s testimony regarding the history of income tax apportionment was credible and helpful to the court in providing context for the issues at bar.”

---