Texas Teleradiologist Wins Appeal Against California Taxation
A Texas-based teleradiologist, Xavier Garcia-Rojas, has won a significant court battle against the California Franchise Tax Board (FTB) over income taxes. The FTB attempted to tax Garcia-Rojas for income earned through remote imaging services provided to California patients, invoking the 'unitary business' doctrine. However, the California Court of Appeal ruled in favor of Garcia-Rojas, stating that his remote services did not constitute a unitary business subject to California taxation. This decision reverses a previous judgment and limits California's ability to tax out-of-state service providers.