California Court of Appeal reverses summary judgment for the Franchise Tax Board, holding that a Texas-based radiologist working remotely as a sole proprietor for one California company is not a ‘unitary business’ under regulation 17951-4(c).
First District holds that brandishing an imitation firearm under Penal Code section 417.4 is not among the offenses that trigger the juvenile-firearm ban under Penal Code section 29820, and vacates that probation condition.
First District holds a program-level Environmental Impact Report for a local government’s general plan update need not include site-specific environmental analysis of housing-element inventory sites where no actual housing project has been proposed.
First District holds California courts may exercise specific personal jurisdiction over Citgo Petroleum in coordinated climate-damages litigation brought by California cities and counties, based on Citgo’s longstanding gasoline supply contracts with California retailers.