Professor Richard Pomp was quoted in a CPA Practice Advisor article regarding Maryland state officials appealing a court ruling that struck down the state’s 2021 digital advertising tax. Professor Pomp criticized the tax, arguing Maryland already had an effective corporate income tax reaching big tech company profits without needing a novel, legally vulnerable measure. “Maryland had a perfectly reasonable corporate income tax that was reaching the profits of these companies,” said Professor Pomp, “And if it was not, if there was a defect for whatever reason, the state would have been much better off putting its efforts into correcting that problem rather than embarking on this path, which is not yet over and won’t be over for years to come.”

Professor Emerita Leslie Levin has written a piece for the Brennan Center, a nonpartisan law and public policy institute working to protect and reform the American systems of democracy and justice. The article, “Legal Practice After Leaving the Supreme Court Bench,” addresses one of the concerns about term limiting U.S. Supreme Court justices as well as the largely unregulated activities of former Article III judges who leave the bench and re-enter practice.

Professor Richard Pomp was cited in a Tax Notes State article about California’s single-sales-factor apportionment system for manufacturers. The article references his expert testimony in the Smithfield case concerning how property, payroll, and sales factors can be used to more accurately reflect where business income is generated. The full article is available online.

Professor Richard Pomp was quoted in a Straight Arrow News article about state efforts to raise revenue through wealth taxes and similar proposals targeting wealthy residents. He discussed the role of wealth inequality in shaping the debate over these measures.

“The state will make its arguments, and then the taxpayer will respond,” Pomp said. “So, it’s going to be burdensome for both people, but in terms of the procedure in the first round, they have to show their cards by filing a non-resident return, and then the state challenges.”

The full article is available online.

Professor Richard Pomp was quoted in Tax Notes discussing Florida’s failed attempt at challenging California’s Apportionment Rule for taxation. Pomp notes that while the Supreme Court declined to hear the issue, the dispute is likely to be seen in other pending matters not yet made public.