Bullock v. Statistical Tabulating Corp.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that once data on computer punch cards was retained in customer's computer memory, cards had no further use
• holding essence of transaction was nontaxable data-processing service, which was performed by translating raw data onto punch cards that customers fed into computer; court therefore held that transfer of punch cards was not taxable sale
• holding essence of transaction was nontaxable data-processing service, which was performed by translating raw data onto punch cards that customers fed into computer; court therefore held that transfer of punch cards was not taxable sale
• holding essence of transaction was nontaxable data-processing service, which was performed by translating raw data onto punch cards that customers fed into computer; court therefore held that transfer of punch cards was not taxable sale
• holding essence of transaction was nontaxable data-processing service, which was performed by translating raw data onto punch cards that customers fed into computer; court therefore held that transfer of punch cards was not taxable sale
• holding essence of transaction was nontaxable data-processing service, which was performed by translating raw data onto punch cards that customers fed in to computer; court therefore held that transfer of punch cards was not taxable sale

Source: CourtListener parenthetical corpus (CC0).