AMENDED OPINION1
WARREN W. BENTZ, Bankruptcy Judge.
Franklin E. Agnew, III, Chapter 11 Trustee for Sharon Steel Corporation ("Debtor") filed the within "Application" ("Motion") seeking to have this court decide a tax issue involving the identity of the component members of the Unitary Group which includes the Debtor, for California Franchise Tax purposes. The Franchise Tax Board of the State of California ("Board") has entered...
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