South Cent. Bell Telephone v. Barthelemy
Supreme Court of Louisiana
1Opinion of the Court
643 So.2d 1240 (1994)
SOUTH CENTRAL BELL TELEPHONE CO.
v.
Sidney J. BARTHELEMY, et al.
No. 94-C-0499.
Supreme Court of Louisiana.
October 17, 1994.
Rehearing Denied December 15, 1994.
Gregory D. Guth, Bruce E. Naccari, Kathy L. Torregano, Joseph N. Naccari, Avis M. Russell, New Orleans, for applicants.
William M. Backstrom, Jr., Edward D. Wegmann, Rosemarie Falcone, Keith G. Landry, New Orleans, for defendant.
HALL, Justice.[*]
We granted writs in this case to decide whether certain computer software constitutes "tangible personal property" taxable under the sales and use tax imposed by the City of New…
Also in this document: Concurring in part, dissenting in part.
2Cases cited32 opinions
- First National Bank of Fort Worth v. BullockCourt of Appeals of Texas · 1979
- Commerce Union Bank v. TidwellTennessee Supreme Court · 1976
- First National Bank of Springfield v. Dep't of RevenueIllinois Supreme Court · 1981
- County of Sacramento v. Assessment Appeals Board No. 2California Court of Appeal · 1973
- Matter of United Artists Corp. v. TaylorNew York Court of Appeals · 1937
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3Cited by45 opinions
- Sonnier v. State Farm Mutual Automobile InsuranceCourt of Appeals for the Fifth Circuit · 2007
- Dechert LLP v. CommonwealthSupreme Court of Pennsylvania · 2010
- Campbell v. Markel American Ins. Co.Louisiana Court of Appeal · 2001
- America Online, Inc. v. St. Paul Mercury InsuranceDistrict Court, E.D. Virginia · 2002
- Willis-Knighton Medical v. Sales Tax Com'nSupreme Court of Louisiana · 2005
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