Legal Opinion
Northeast Datacom, Inc. v. City of Wallingford
Supreme Court of Connecticut
Decided August 15, 1989No. 13549PublishedCited by 32 opinions
1Opinion of the CourtCovello, J.
This is an appeal from a personal property tax assessment made by the city of Wallingford. The principal issue is whether computer software1 constitutes personal property subject to municipal taxation under General Statutes § 12-71.2 We conclude that such software is intangible personal property and therefore not subject to the provisions of § 12-71.
*641The appeal involves two categories of property that the assessor included on Wallingford’s grand list of October 1, 1986. First, the assessor listed computer software that the named plaintiff, Northeast DataCom (NEDC), had created in the course of…
2Cases cited30 opinions
- Sibley v. Town of MiddlefieldSupreme Court of Connecticut · 1956
- First National Bank of Fort Worth v. BullockCourt of Appeals of Texas · 1979
- Commerce Union Bank v. TidwellTennessee Supreme Court · 1976
- Burritt Mutual Savings Bank v. City of New BritainSupreme Court of Connecticut · 1959
- Cohn v. City & Town of HartfordSupreme Court of Connecticut · 1944
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3Cited by32 opinions
- United Illuminating Co. v. City of New HavenSupreme Court of Connecticut · 1997
- Konover v. Town of West HartfordSupreme Court of Connecticut · 1997
- South Cent. Bell Telephone v. BarthelemySupreme Court of Louisiana · 1994
- Andersen Consulting, LLP v. GavinSupreme Court of Connecticut · 2001
- America Online, Inc. v. St. Paul Mercury InsuranceDistrict Court, E.D. Virginia · 2002
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