1. Home
  2. Browse Decisions
  3. A.2d
  4. 998 A.2d
  5. 998 A.2d 575 (2010)
 

DECHERT LLP v. COM.

No. 12 MAP 2008.

998 A.2d 575 (2010)

DECHERT LLP, Appellant v. COMMONWEALTH of Pennsylvania, Appellee.

Supreme Court of Pennsylvania.

Decided July 20, 2010.

Attorney(s) appearing for the Case

David Robert Kraus, McNees Wallace & Nurick LLC, Harrisburg, Lee Allen Zoeller, Reed Smith LLP, Philadelphia, for Dechert LLP.

Karen Marie Gard, PA Office of Attorney General, J. Bart DeLone, Harrisburg, for Commonwealth of Pennsylvania.

BEFORE: CASTILLE, C.J., SAYLOR, EAKIN, BAER, TODD, McCAFFERY, GREENSPAN, JJ.

OPINION

Justice TODD.

In this direct appeal from the Commonwealth Court, we consider whether "canned" computer software1 constitutes "tangible personal property," such that the purchase of such software is subject to sales tax under the Tax Reform Code, 72 P.S. § 7201 et seq. (the "Code").2 For the reasons that follow, we conclude that canned computer software is tangible personal property...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases