Legal Opinion
Compuserve, Inc. v. Lindley
Ohio Court of Appeals
Decided October 27, 1987No. 86AP-376 and 86AP-377PublishedCited by 9 opinions
1Opinion of the CourtBadger, J.
This is an appeal by appellant, CompuServe, Inc., from two decisions by the Ohio Board of Tax Appeals, holding that appellant’s computer software was tangible property subject to the Ohio sales, use and business personal property taxes.
The two Ohio Board of Tax Appeals (“BTA”) decisions regarding the taxability of appellant’s computer software were consolidated on appeal to this court. One decision involved business personal property tax assessments issued by appellee, the Ohio Tax Commissioner, to appellant for the tax year 1980. Appellant had included the costs of its computer software as…
2Cases cited32 opinions
- First National Bank of Fort Worth v. BullockCourt of Appeals of Texas · 1979
- First National Bank of Springfield v. Dep't of RevenueIllinois Supreme Court · 1981
- Accountant's Computer Services, Inc. v. KosydarOhio Supreme Court · 1973
- Allied Industrial Service Corp. v. Kasle Iron & Metals, Inc.Ohio Court of Appeals · 1977
- District of Columbia v. Universal Computer Associates, Inc., Successor to Commercial Ventures, Inc.Court of Appeals for the D.C. Circuit · 1972
27 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- South Cent. Bell Telephone v. BarthelemySupreme Court of Louisiana · 1994
- Northeast Datacom, Inc. v. City of WallingfordSupreme Court of Connecticut · 1989
- Dallas Central Appraisal District v. Tech Data Corp., Texas Court of Appeals, 5th District (Dallas)1996
- Graham Packaging Co. v. CommonwealthCommonwealth Court of Pennsylvania · 2005
- Andrew Jergens Co. v. WilkinsOhio Supreme Court · 2006
4 more not listed; retrieve them via the Exa API.