consider the following, state red instead of utilizing UDIPTA, imposes a property factor only apportionment formula. the resulting state red income tax is $1,000,000. this seems very high to hutch, who hires the economic consulting firm of Keynes, Friedman to measure what the tax would have been utilizing separate accounting. Keynes Friedman produce a report computing the state income tax as $300,000. there is no provision in the state red income tax law allowing for alternative apportionment (as is available in UDIPTA section 18) but the company's attorneys raise the argument that the use of the one factor apportionment formula denied Jones Inc. their Due Process rights under the United States Constitution. which of the following cases would you cite in favor of this argument? a. hans rees b. allied signal c. butler brothers d. hunt wesson