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DISTRICT OF COLUMBIA v. UNIVERSAL COMPUTER ASSOC., INC.

No. 24896.

465 F.2d 615 (1972)

DISTRICT OF COLUMBIA, Petitioner, v. UNIVERSAL COMPUTER ASSOCIATES, INC., Successor to Commercial Ventures, Inc., Respondent.

United States Court of Appeals, District of Columbia Circuit.

Decided June 15, 1972.

As Amended July 31, 1972.

Attorney(s) appearing for the Case

Mr. Kenneth A. Pels, Asst. Corp. Counsel, with whom Messrs. C. Francis Murphy, Corp. Counsel, and Henry E. Wixon, Asst. Corp. Counsel, were on the brief, for petitioner.

Mr. James S. Chalmers, Sr., for respondent.

Before FAHY, Senior Circuit Judge, WILKEY, Circuit Judge, and RONALD N. DAVIES, U. S. Senior District Judge for the District of North Dakota.

WILKEY, Circuit Judge:

This case comes to us on petition by the District of Columbia for review of the decision of the District of Columbia Tax Court, holding that 50% of the purchase price of the respondent Universal's computer and accompanying "software" is properly allocable to taxable "tangible personal property," and 50% of the purchase price is to be ascribed to non-taxable intangible values. Whatever the complexities of computer science, we think the answer...

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