Tax Policy Experts Limited to Explaining Intent: Oregon Court

May 4, 2021, 6:57 PM

Legal testimony from tax policy experts must be limited to aiding a court’s understanding of lawmaker intent, the Oregon Tax Court ruled in a dispute over state income taxes.

The court on Monday struck the bulk of testimony by Richard Pomp, a University of Connecticut law professor, and Benjamin Miller, a former member of the California Franchise Tax Board, who both testified in a legal dispute over incomes taxes that a North Carolina-based cigarette maker owed to Oregon as an out-of-state manufacturer.

“The context supplied by a deeper understanding of tax policy can be useful to the court only...

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