Simplicity Pattern Co. v. State Board of Equalization

How courts have described this case

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

• holding that film negatives and master recordings were tangible personal property, even though they were valued in part for their intellectual content, because they were also physically useful in the manufacturing process
• holding that film negatives and master recordings were tangible personal property, even though they were valued in part for their intellectual content, because they were also physically useful in the manufacturing process
• court decided transfer of film negatives and master recordings constituted transfer of tangible personal property and further noted that transaction was a transfer of the assets of a going business rather than transfer of property incidental to a service performed by the transferor

Source: CourtListener parenthetical corpus (CC0).