https://taxlitigator.me/2026/05/14/california-court-of-appeals-hands-big-loss-to-franchise-tax-board-on-the-issue-of-what-is-a-unitary-business-by-robert-s-horwitz/TAXLITIGATOR - Tax Controversy (Civil & Criminal) Reporten2026-05-14T18:00:00+00:00California Court of Appeals Hands Big Loss to Franchise Tax Board on the Issue of What Is a Unitary Business by Robert S. Horwitz