Legal Opinion
In Re Tax Protest of Strayer
Supreme Court of Kansas
Decided March 28, 1986No. 58,619PublishedCited by 33 opinions
1Opinion of the Court
The opinion of the court was delivered by
Lockett, J.:
Taxpayer appeals the decision of the Graham County District Court upholding a ruling of the Kansas Board of Tax Appeals which determined that computer software was taxable as tangible personal property.
The appellant, Thomas D. Strayer, is a certified public accountant. In November of 1981, Strayer purchased a computer from Computax Systems, Inc. Additionally, Strayer executed a licensing agreement with Computax at a cost of $7,010. The agreement provided for the use of certain computer software programs. Annual renewal of the license…
2Cases cited11 opinions
- Commerce Union Bank v. TidwellTennessee Supreme Court · 1976
- First National Bank of Springfield v. Dep't of RevenueIllinois Supreme Court · 1981
- Topeka Cemetery Ass'n v. SchnellbacherSupreme Court of Kansas · 1975
- District of Columbia v. Universal Computer Associates, Inc., Successor to Commercial Ventures, Inc.Court of Appeals for the D.C. Circuit · 1972
- James v. TRES Computer Systems, Inc.Supreme Court of Missouri · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- John K. Pearson, Trustee v. Salina Coffee House, Inc.Court of Appeals for the Tenth Circuit · 1987
- In Re Tax Application of Lietz Constr. Co.Supreme Court of Kansas · 2002
- Joe Self Chevrolet, Inc. v. Board of County CommissionersSupreme Court of Kansas · 1990
- Northeast Datacom, Inc. v. City of WallingfordSupreme Court of Connecticut · 1989
- In Re Tax Appeal of ANR Pipeline Co.Supreme Court of Kansas · 2003
28 more not listed; retrieve them via the Exa API.