Discussing SALT with Richard Pomp and Jordan Goodman (Part 1)

SALTovation: Making Sense of State and Local Tax

Dec 13 2021 • 33 mins

In the first episode of a two-part series, we speak with Richard Pomp, Professor at the University of Connecticut Law School and Adjunct Professor at NYU Law in the LLM program in tax, and Jordan Goodman, partner at HMB Legal Counsel. Richard and Jordan tell the backstory of how their Top 10 list regarding state and local taxes came to be and how they determine what to discuss. They also share their thoughts on recent tax issues including the North Carolina tax case against quad graphics and public law 86-272.

Questions asked and answered in this Episode:

  • How “The Big East Brawl” started and why they continue to banter with each other
  • How they determine what to talk about
  • Their thoughts and opinions on recent tax issues including North Carolina’s tax case against Quad Graphics and the MTC’s revised statement regarding Public Law 86-272

What You Will Discover:

  • [00:38] The origin story of “The Big East Brawl”
  • [04:52] How they determine what to talk about
  • [09:14] Their thoughts on North Carolina’s tax case against Quad Graphics
  • [17:42] Contingency and alternative fee arrangements
  • [20:14] Breaking down complex issues to the common man
  • [23:12] Their opinions on MTC’s revised statement for Public Law 86-272


  • “We go back and forth. Jordan puts together the outline. I always give him credit, and make it clear that all the mistakes are his.” - Richard Pomp [05:47]
  • “Part of Professor Pomp’s genius is the ability to break it down to everybody, right? To the reasonable person, common man, common woman, common person. That’s what his genius is is being able to take our complex, most complex stuff and say ‘Here’s how it is,’ and use general things found in a kitchen to explain it to a judge so they can understand it.” - Jordan Goodman [20:43]
  • “If the law doesn’t make sense anymore, you either got to expand it to include everybody or get rid of it from a policy perspective.” - Jordan Goodman [25:20]

Relevant Links:

Jordan Goodman on LinkedIn: linkedin.com/in/jordanmgoodman

HMB Legal Counsel: hmblaw.com

Richard Pomp: law.uconn.edu/person/richard-pomp