1983 (8) TMI 239

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..... were McKenney, Thomsen Burke on the brief, for appellee. Amicus curiae brief of Data Processing Management Association filed. William W. Cahill, Jr., Robert W. Baker, Jr., Desmond D. Connall, Jr. and Weinberg Green on the brief. RODOWSKY, J., delivered the opinion of the Court. This is a sales tax case. It involves computer programs in the business data processing field. At issue is how .....

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..... An amicus, Data Processing Management Association, has raised the first alternative. The taxpayer, Equitable Trust Company (Equitable), emphasizes the second analysis. The Comptroller urges the third position, which we adopt. As of September 16, 1974, Equitable entered into a written contract, delineated "License Agreement," with Auxton Computer Enterprises, Incorporated (AUXCO). AUXCO granted E .....

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