Missouri also offers different single-factor apportionment methods to corporate taxpayers, relying on sales or certain other measures of state activity, to determine income apportionable
deemed to be freely transferable, divisible, and apportionable
(24) In Kraft, the Court held that Iowa's inclusion of foreign-source dividends, but not domestic dividends, in a taxpayer's apportionable
tax base unconstitutionally discriminated against foreign commerce.
Moreover, the "dispositive issue" in Henley turned on the exclusivity of the easements--"the exclusion of the owner and possessor of the servient tenement from participation in the rights granted." (169) The court in Henley looked to other jurisdictions to reach the conclusion that the addition of a coaxial cable for television added to existing electric and telephone poles without the owner's consent created no additional burden where the easements were exclusive and thus apportionable
. (170) The landowners subject to Sho-Me's easements cannot anticipate to use the structures installed by the REC.
Historically, A's shareholders have drawn significant salaries, thereby reducing the entity-level income apportionable
in New Hampshire and other states.
Whether gain or loss from these items is included in apportionable
net income or allocated depends upon the type of taxpayer and use of the property.
See Swain, State Income, supra note 12, at 390-91 (arguing that the "most sensible approach" is that "if there is nexus with the income (i.e., if the income is apportionable
to the state), then there is nexus with the taxpayer.").
The first amendment would replace "business income" with a more expansively defined "apportionable
Pointing to the Utah legislature's abolition of joint and several liability in favor of a comparative fault scheme, the court explained, "Utah's statute contains an explicit legislative intent and declaration that fault, in all its broadly defined forms, is always apportionable
. Thus, even when a plaintiff suffers what is generally thought to be an indivisible injury, our statute calls for apportionment." (63)
3 The Approach to Be Taken (a) Most 'Equitable' Approach (b) Alternative Approach (i) Advantage Discounted (ii) Contribution Allowed B Covenant Not to Sue C Consent to Breach D Conclusion V Proportionate Liability A Application of the Proportionate Liability Legislation 1 Concurrent Wrongdoers 2 Apportionable
(38) The court stated that Florida law "apparently holds that in successive injury cases the jury should be allowed to apportion damages between the defendants; however, if damages are not reasonably apportionable
, plaintiff may recover the full amount from either of the two defendants." (39) Washewich v.
965, properly characterized as apportionable