The court affirmed the unitary business principle, explaining that separate accounting is only appropriate where a taxpayer's business within this state is truly separate and distinct from its business without … The court went on to hold that when companies are a unitary business, the individual entities have “no meaningful existence. ” the individual entities that make up the unitary group cease to be separate … Although a business entity may be “unitary” with other business entities, it is still necessary under the due process and commerce clause of the united states constitution to identify the scope of the …

Nonbusiness income issue.