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The requisite "nexus" is supplied if the corporation avails itself of the "substantial privilege of carrying on business" within the State. Legislative proposals have provoked debate over issues closely related to the [445 U. A class action is nothing more than a procedural device. Many of these are corporations organized under the laws of foreign nations pujcka v mobil oil. Douglas, Attorney General of Nebraska pujcka v mobil oil. Accordingly, the court held that no constitutional defect had been established. Rath, Attorney General of New Hampshire, for the State of Illinois et al. Appellant also argued that inclusion of the dividend income in its tax base was inconsistent with the terms of the Vermont tax statute, because it would not result in a "fair" and "equitable" apportionment, and it petitioned for modification of the apportionment. Appellant challenged the tax on the grounds, inter alia, that it violated the Due Process Clause of the Fourteenth Amendment and the Commerce Clause, but the tax ultimately was upheld by the Vermont Supreme Court. Second, nothing about the logic of Mobils position is limited to pujcka v mobil oil dividend income. In its view, appellant had failed to prove that multiple taxation would actually ensue. The first consists of dividends from domestic corporations, organized under the laws of States other than Vermont, that conduct all their operations, and hence earn their income, outside the United States. The judgment of the Supreme Court of Vermont is affirmed pujcka v mobil oil. This inaccuracy may be tolerable for businesses operating solely within the United States, it is said, because this Court has power to correct any gross overreaching.   The Daubert test was adopted by the Louisiana Supreme Court in State v pujcka v mobil oil. [Footnote 10] The Court also observed, 136 Vt pujcka v mobil oil. First, notwithstanding the Courts characterization of the record, it is readily apparent that a large number of the corporations in which Mobil has small minority interests and from which it derived significant dividend income would seem neither to be engaged in the petroleum business nor to have any connection whatsoever with Mobils marketing business in Vermont. "Obviously, if the foreign source income is included in the base for apportionment, foreign property, payrolls and sales must be included in the apportionment fractions. 2d, at 1149, and much of the debate in this Court has aired the question whether an actual burden need be shown. There is a sufficient "nexus" between Vermont and appellant to justify the tax, and neither the "foreign source" of the income in question nor the fact that it was received in the form of dividends from subsidiaries and affiliates precludes its taxability. The substantial federal question involved prompted us to pujcka v mobil oil note probable jurisdiction. 2  His opinion was based on a qualitative analysis of the facts surrounding the discharge, the known components of the discharge, and that contaminants in the discharge are known to cause the symptoms found in the plaintiffs. This issue is not encompassed in the questions presented by appellant. Based on the foregoing, we find that plaintiffs have fulfilled both the statutory and jurisprudential requirements for a class action pujcka v mobil oil.   The trial court improperly admitted into evidence and considered unsworn claim forms generated by counsel. In order to determine that portion, net income is multiplied by a fraction representing the arithmetic average of the ratios of sales, payroll, and property values within Vermont to those of the corporation as a whole.   Generally, a class action is appropriate whenever the interested parties appear to be so numerous that separate suits would unduly burden the courts, and a class action would “clearly be more useful and judicially expedient than the other available procedures.   Generally, the jurisprudence requires that the common questions predominate over the individual issues because “[c]lass actions are limited to cases in which it would achieve economics of time, effort, and expense, and promote uniformity of decision as to persons similarly situated, without sacrificing procedural fairness or bringing about other undesirable results.

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