Professor Richard Pomp presented at the September 22, 2026, Connecticut Bar Association Tax Secion Meeting. Professor Pomp discussed recent state and local tax law developments, including significant court decisions, legislative changes, and regulatory updates on various topics including nexus standards, apportionment methods, digital taxation, and remote work considerations.

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.