Legal Opinion
Comptroller of the Treasury v. Equitable Trust Co.
Court of Appeals of Maryland
Decided August 11, 1983No. [No. 147, September Term, 1982.]PublishedCited by 24 opinions
1Opinion of the CourtRodowsky, J.
This is a sales tax case. It involves computer programs in the business data processing field. At issue is how the computer program license transactions presented here are to be conceptualized under the statute which reaches sales of "any tangible personal property.” Md. Code (1957, 1980 Repl. Vol.), Art. 81, § 324 (f). Did the taxpayer, a computer user, acquire from the proprietors of canned, transactional computer programs
1. intangible personal property, namely, the right to use the programs, with copies of the programs transferred by the medium of magnetic tapes; or
2. intangible personal…
2Cases cited33 opinions
- Space Aero Products Co. v. R. E. Darling Co.Court of Appeals of Maryland · 1965
- Bullock v. Statistical Tabulating Corp.Texas Supreme Court · 1977
- First National Bank of Fort Worth v. BullockCourt of Appeals of Texas · 1979
- Burton v. Artery CompanyCourt of Appeals of Maryland · 1977
- First National Bank of Springfield v. Dep't of RevenueIllinois Supreme Court · 1981
28 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Globe Life & Accident Insurance Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1996
- South Cent. Bell Telephone v. BarthelemySupreme Court of Louisiana · 1994
- Northeast Datacom, Inc. v. City of WallingfordSupreme Court of Connecticut · 1989
- Hasbro Industries, Inc. v. NorbergSupreme Court of Rhode Island · 1985
- International Business MacHines Corp. v. Director of RevenueSupreme Court of Missouri · 1989
19 more not listed; retrieve them via the Exa API.