Introducing ATLASLearn more
Legal Opinion

James v. TRES Computer Systems, Inc.

Supreme Court of Missouri

Decided December 3, 1982No. 63662PublishedCited by 36 opinions

1Opinion of the Court

DONNELLY, Chief Justice.

TRES Computer Systems, Inc. is a Texas-based corporation authorized to conduct business in Missouri. TRES sold computer software known as TRES On-Line Customer Information System (custom-made data and computer programming) to a Missouri customer. This sale was accomplished through the use of tapes containing the *348data and programs. The retail value of the tapes before they contain any information is fifty dollars. The Missouri customer paid TRES approximately $135,000 for the data and programs.

TRES reported to the Missouri Department of Revenue that the transaction…

2Cases cited12 opinions

  1. Bullock v. Statistical Tabulating Corp.Texas Supreme Court · 1977
  2. Kilbane v. Director of the Department of RevenueSupreme Court of Missouri · 1976
  3. First National Bank of Fort Worth v. BullockCourt of Appeals of Texas · 1979
  4. Commerce Union Bank v. TidwellTennessee Supreme Court · 1976
  5. First National Bank of Springfield v. Dep't of RevenueIllinois Supreme Court · 1981

7 more not listed; retrieve them via the Exa API.

3Cited by36 opinions

  1. Liberty Financial Management Corp. v. Beneficial Data Processing Corp.Missouri Court of Appeals · 1984
  2. In Re Tax Protest of StrayerSupreme Court of Kansas · 1986
  3. International Business MacHetes Corp. v. Director of RevenueSupreme Court of Missouri · 1997
  4. Bridge Data Co. v. Director of RevenueSupreme Court of Missouri · 1990
  5. Comptroller of the Treasury v. Equitable Trust Co.Court of Appeals of Maryland · 1983

31 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API