Norwest Corporation and Subsidiaries - Page 31

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          property' and end with an examination of the legislative history            
          of the ITC."  Majority op. p. 26.  In the absence of legislative            
          guidance on this issue, it is reasonable and appropriate to                 
          analyze the nature of the rights petitioner acquired and conclude           
          that petitioner's software qualifies for the ITC as tangible                
          personal property.                                                          
               PARR, J., agrees with this concurring in result only                   
          opinion.                                                                    

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