Professor Richard Pomp was called on to testify as an expert witness in Hologic Inc. et al. v. Commissioner, New Hampshire Department of Revenue Administration. The case deals with capital loss treatment and state tax in the case of combined corporate entities. Arguing for Hologic, Pomp states, “By establishing a special rule for capital losses, the state produces a result that is arbitrary, idiosyncratic, aberrational and inconsistent with any policy that justifies the use of a combined return.”

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