Comptroller of the Treasury v. Equitable Trust Co.

How courts have described this case

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

• concluding that computer software is tangible property subject to Maryland’s sales tax: “A meaningful sequence of magnetic impulses cannot float in space.”
• concluding that computer software is tangible property subject to Maryland's sales tax: \A meaningful sequence of magnetic impulses cannot float in space.\
• concluding that computer software is tangible property subject to Maryland’s sales tax: \A meaningful sequence of magnetic impulses cannot float in space.\
• concluding that the sale of computer programs was subject to sales tax because the computer programs could not be conceptually severed from the disks on which they were sold
• noting loading of software program from tape into computer does not sever program from its container; once loading occurs, program exists both on tape and in computer
• noting loading of software program from tape into computer does not sever program from its container; once loading occurs, program exists both on tape and in computer

Source: CourtListener parenthetical corpus (CC0).