On Mon, 6 Mar 2000, Elijah Meeker wrote:

>
> "Theft" under the penal code is specific to tangible and intangible personal
> property. Intangible personal property is specifically defined as something
> like a certificate of deposit or stock shares. Crimes against intellectual
> property are like violation of copyright or theft of trade secrets. Except
> in the tax code, in which "intangible personal property" means "a claim,
> interest (other than an interest in tangible property), right, or other
> thing that has value but cannot be seen, felt, weighed, measured, or
> otherwi1se perceived by the senses, although its existence may be evidenced
> by a document." It is really, really difficult to get damages for

So since my account is documented at Verant, wouldn't the
characters and items in my account be intangible personal
property? Or put another way, if I sell the account, either
the IRS can tax it and it's property, or it's not property and
they can't tax it?

--
John H. Kim
kim@...