Texas Instruments Incorporated, Cross-Appellant v. United States of America, Cross-Appellee

How courts have described this case

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

• \ property is intangible if its intrinsic value is attributable to its intangible elements rather than to any of its specific tangible embodiments\
• “Thus, the basis of the tangible tapes and films must include the costs of collecting ... seismic data and recording it on the tangible property, with the result being an asset constituting ‘tangible personal property.’ ”
• “the impulses recorded on the field tapes were taken to a processing center where background noise or signals were eliminated. With the retained or primary signals sharpened by the editing process, a ‘final’ or ‘output’ tape was produced.”
• “the impulses recorded on the field tapes were taken to a processing center where background noise or signals were eliminated. With the retained or primary signals sharpened by the editing process, a ‘final’ or ‘output’ tape was produced.”
• “The seismic data tapes and films are tangible personal property!.]”
• seismic data tapes held to be tangible property

Source: CourtListener parenthetical corpus (CC0).