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COMPUTER ASSOC. INTERNATIONAL, INC. v. CITY OF E. PROVIDENCE

No. 91-607-Appeal.

615 A.2d 467 (1992)

COMPUTER ASSOCIATES INTERNATIONAL, INC. v. CITY OF EAST PROVIDENCE et al.

Supreme Court of Rhode Island.

October 28, 1992.

Attorney(s) appearing for the Case

Benjamin V. White, III and Brooks R. Magratten, Vetter & White, Providence, for plaintiff.

James M Russo, Asst. City Sol., City of East Providence, for defendants.

OPINION

FAY, Chief Justice.

This is an appeal by the plaintiff, Computer Associates International, Inc. (Computer Associates), from a summary judgment entered in the Superior Court in favor of the defendant, city of East Providence (the city). The city levied a personal property tax on certain software of Computer Associates. The trial justice granted the city's motion for summary judgment and held that the computer software was taxable as tangible personal...

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