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Formulary apportionment leads to double taxation of the same profits unless there is agreement among all the jurisdictions on the formula to be used and the composition of the combined group. Tax could be avoided by manipulation of the components of the formula like the location of mobile assets.
Hawaii Housing Authority v. Midkiff, 467 U.S. 229 (1984), was a case in which the United States Supreme Court held that a state could use eminent domain to take land that was overwhelmingly concentrated in the hands of private landowners and redistribute it to the wider population of private residents.
A kuleana is the smallest portion of land in the traditional ahupuaʻa system of land management and would be cultivated by a single tenant family on behalf of a regional chief. These rights were first acknowledged in statute as part of the Great Māhele of King Kamehameha III and the Kuleana Act of 1850 and continue to be protected by the ...
The Facebook founder and billionaire Mark Zuckerberg came under scrutiny in 2017 when he attempted to integrate property titles that had been established by the Kuleana Act into a 700-acre (280 ha) estate, which he intended to assemble in Hawaii by using quiet title lawsuits to establish the ownership of ambiguously-titled parcels of land.
Now, Reynolds, along with the real estate agent, the construction firm, the architect, the prior property owner’s family and the county — which approved the permits — are reportedly being ...
The courts have held that the requirement for fair apportionment may be met by apportioning between jurisdictions all business income of a corporation based on a formula using the particular corporation's details. [46] Many states use a three factor formula, averaging the ratios of property, payroll, and sales within the state to that overall.
The apportionment created by this statute is "apportionment in respect of time." The cases to which it applies are mainly cases of either: apportionment of rent due under leases where at a time between the dates fixed for payment the lessor or lessee dies, or some other alteration in the position of parties occurs; or
4. Jack Frostie. This icy blue cocktail is like a tropical escape in a glass (without leaving your snow-covered driveway). A slushy blend of vodka, blue curacao, lemonade or pineapple juice, and ...