A California appeals court panel appeared to side with a Texas-based radiologist at oral arguments Wednesday that their state can’t tax income he received for reading images remotely for California hospitals.

Income tax liability has become increasingly complicated by the rise of telework, especially if states other than the worker’s home base can claim a sufficient connection to the work.

Dr. Xavier Garcia-Rojas is asking the California Court of Appeal, First Appellate District, to overturn a trial court order that his sole proprietorship was combined with himself to constitute a “unitary business” required to apportion its income among the states …