Thomas Nelson, Inc. v. Olsen

How courts have described this case

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

• holding that models designed to convey advertising ideas were taxable as tangible personal property under the Act because “these models were the very embodiment of the ideas”
• declining to separate the cost of the materials used to fabricate advertising design models from costs to design and produce these models
• true object of company’s business of selling software was the selling of information, not the tangible personal property of tapes and cards

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• Standard Advertising Agency, Inc. v. Jackson
  Tennessee Supreme Court· 1987-08-10· cited 6×
• Level 3 Communications, LLC v. Richard Roberts, Commissioner of Revenue, State of Tennessee
  Court of Appeals of Tennessee· 2013-09-20
• Malco Theaters, Inc. v. Richard H. Roberts, Commissioner of Revenue, State of Tennessee
  Court of Appeals of Tennessee· 2011-04-26
• AT & T v. Ruth Johnson
  Court of Appeals of Tennessee· 2001-01-30
• Equifax v. Johnson
  Court of Appeals of Tennessee· 2000-06-27
• Rivergate Toyota, Inc. v. Huddleston
  Court of Appeals of Tennessee· 1998-02-27

Cites

6 cases in this archive are cited by this case.

• Commerce Union Bank v. Tidwell
  Tennessee Supreme Court· 1976-06-14· cited 51×
• Crescent Amusement Co. v. Carson
  Tennessee Supreme Court· 1948-07-17· cited 30×
• Broadacre Dairies, Inc. v. Evans
  Tennessee Supreme Court· 1952-02-09· cited 19×
• Woods v. M. J. Kelley Co.
  Tennessee Supreme Court· 1980-01-14· cited 16×
• Saverio v. Carson
  Tennessee Supreme Court· 1948-02-28· cited 10×
• Creasy Systems Consultants, Inc. v. Olsen
  Tennessee Supreme Court· 1986-09-08· cited 5×