Faculty Notes

Richard Pomp, Expert Witness in Hologic Case

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.”

Richard Pomp on Smithfield Foods in Tax Notes

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.”

Connecting Beyond Office Hours with Alexandra Lombardi, Jenny Kim, and Rachel Timm

Professors Alexandra Lombardi, Jenny Kim, and Rachel Timm will be presenting Connecting Beyond Office Hours: Inclusive Engagement Outside of the Classroom on March 14, 2026 at the 24th Annual Rocky Mountain Legal Writing Conference (held this year at the University of Arizona James E. Rogers College of Law). The presentation will explore practical, scalable strategies for connecting with legal writing students beyond traditional office hours, and will share how writing workshops, group conferences, surveys, mini-appointments, and more can foster stronger relationships, reduce student anxiety, and support neurodivergent learners. The presenters will discuss how these approaches build community, normalize help-seeking, and promote inclusive learning environments where all students feel supported.

Richard Pomp Quoted in Law 360 Article

Professor Richard Pomp was quoted in a Law 360 article disussing Amazon’s petition for the South Carolina Supreme Court to rehear its decision interpreting the state’s sales tax law. Pomp noted the probable ineffectiveness of Amazon’s petition, noting that these petitions are rarely successful.

Richard Pomp in Tax Notes

Professor Richard Pomp’s arguement has been echoed by the 3-2 majority decision in a recent case rejecting Amazon’s claim that the 2019 Marketplace Facilitator Act was a “new” tax. Instead, the court agreed with the Pomp-supported view that the 2019 law merely clarified obligations that already existed under the plain language of the older statutes.