Legal Opinion
Comshare, Inc. v. United States
Court of Appeals for the Sixth Circuit
Decided June 27, 1994No. 92-1310PublishedCited by 42 opinions
1Opinion of the Court
DAVID A. NELSON, Circuit Judge.
Plaintiff Comshare, Inc., a computer software company, sued the government to obtain a refund of federal income taxes. During the tax years in question the company had spent several million dollars to purchase computer program source codes embodied in magnetic tapes and discs. The company used these master source code tapes and discs to manufacture software products for its customers. The question we are asked to decide is whether the district court erred in holding, as it did on cross-motions for summary judgment, that the master source code tapes and discs did…
2Cases cited9 opinions
- Advent Systems Limited, in No. 90-1069 v. Unisys Corporation, in No. 90-1070Court of Appeals for the Third Circuit · 1991
- Ronnen v. CommissionerUnited States Tax Court · 1988
- Walt Disney Productions v. United States of America, Walt Disney Productions v. United StatesCourt of Appeals for the Ninth Circuit · 1973
- Texas Instruments Incorporated, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Walt Disney Productions v. United StatesCourt of Appeals for the Ninth Circuit · 1977
4 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Micro Data Base Systems, Inc., Cross-Appellee v. Dharma Systems, Inc.Court of Appeals for the Seventh Circuit · 1998
- Tata Consultancy Services, a Division of Tata Sons Ltd. v. Systems International, Inc., D/B/A Syntel, Inc.Court of Appeals for the Sixth Circuit · 1994
- Norwest Corp. v. CommissionerUnited States Tax Court · 1997
- James v. Meow Media, Inc.District Court, W.D. Kentucky · 2000
- Executone of Columbus, Inc. v. Inter-Tel, Inc.District Court, S.D. Ohio · 2009
37 more not listed; retrieve them via the Exa API.