In instances where a case cannot achieve an equitable apportionment via Pereira or Van Camp alone, the hybrid Capital Labor Apportionment Model may be the most substantially just method to apply. Download this sample worksheet.Category: UncategorizedBy ronanfusoOctober 3, 2020Leave a commentShare this post Share on FacebookShare on Facebook TweetShare on Twitter Pin itShare on Pinterest Share on LinkedInShare on LinkedInPost navigationPreviousPrevious post:The Use of a “Hybrid” Formula in Apportionment: Todd et al v. Commissioner of Internal RevenueNextNext post:The Use of a “Hybrid” Formula in ApportionmentRelated postsSettling a Case: “Buyer’s Remorse?”February 24, 2022Child Support Arrearages and Remarriage: Will the New Spouse Be on the Hook?December 3, 2021Rebutting Tracings and Meeting the Burden of ProofOctober 12, 2021Moore/ Marsden, Watts ChargesSeptember 14, 2021Has Tracing Changed or Remained the Same? Part 2September 14, 2021Has Tracing Changed or Remained the Same?September 13, 2021