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.

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.

The Second Circuit cited and relied upon an article by Professor Leslie Levin in its recent decision that found a qualified public right of access to New York disciplinary proceedings. In the case Civil Rights Corps v. LaSalle, a New York appellate judge ruled that those who bring complaints against attorneys in discipline cases have a First Amendment right to attend hearings related to their cases, view documents necessary to understand proceedings, and see some final dispositions.

Professor Goldburn Maynard published a review on Jotwell. The review is of Kevin Bennardo’s Natural Objects and Testamentary Freedom, which was published in the Florida State Law Review in 2024. The review discusses Bennardo’s focus on the term “natural objects,” meaning offspring, in an individual’s right to dictate their will and succession plan.

Professor Richard Pomp served as an expert witness for Apple and Google in successful challenges to Maryland’s digital advertising tax. In decisions issued Aug. 14, the Maryland Tax Court found that the tax violated the federal dormant commerce clause, the due process clause, and the Internet Tax Freedom Act. Pomp, whose testimony addressed the history and scope of the Internet Tax Freedom Act, said the opinion was the product of a yearlong deliberative process and could have implications for challenges to similar digital advertising taxes in other states.

Read more about the case in Tax Notes and Law360.

Dean Eboni S. Nelson was featured in Law.com discussing the launch of the new NextGen Uniform Bar Exam. Nelson said UConn Law appreciated the National Conference of Bar Examiners’ efforts to make the exam more accessible and better aligned with modern legal practice, noting that the first day of testing in Connecticut ran smoothly.

Nelson highlighted UConn Law’s extensive preparation for the transition, citing its strong experiential education program, innovative first-year Legal Practice curriculum, and rigorous academic offerings. She also noted that faculty have incorporated the lawyering perspectives and problem-solving approaches emphasized by the new exam into their courses, while research librarians have developed resources and instruction focused on the research competencies assessed by the NextGen exam.

Professor Richard Pomp was quoted in Tax Notes regarding a lawsuit challenging Utah’s new tax on digital advertising. Commenting on the policy rationale behind the tax, Pomp expressed skepticism that taxing digital advertising would meaningfully address concerns about the impact of algorithms and social media on youth. “It may be good politics,” he said, “but it is no substitute for dealing with the very hard work of figuring out how to regulate social media.” The article examines legal challenges to Utah’s tax under the Internet Tax Freedom Act and the U.S. Constitution.