From our private database of 22,600+ case briefs...
South Central Bell Telephone Co. v. Barthelemy
Louisiana Supreme Court
643 So. 2d 1240 (1994)
South Central Bell Telephone Company (Bell) (plaintiff) used two types of software in operating a telephone system in the City of New Orleans (defendant). Bell licensed the software from vendors. The first type of software, switching-system software, was delivered to Bell on magnetic tapes. The second type of software, data-processing software, was transmitted electronically to Bell’s modem and then loaded and stored in Bell’s computers. The city tax code allowed for the taxation of tangible personal property. The city determined that both types of software amounted to tangible property and taxed Bell for the use of the software. Bell paid the taxes under protest but then filed suit against the city to recover the taxes paid under protest, claiming that the software was not tangible property. The trial court held that the software was not tangible personal property and therefore was not taxable. The city appealed. The court of appeal upheld the trial court’s decision, holding that the software was incorporeal property because it was intellectual property. The Louisiana Supreme Court granted the city’s writ of certiorari.
Rule of Law
Holding and Reasoning (Hall, J.)
Concurrence/Dissent (Watson, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 519,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 519,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 22,600 briefs, keyed to 984 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.