On February 6, 2014, SD&M attorneys Ray Langenberg and Curtis Osterloh won a trial against the Texas Comptroller of Public Accounts regarding the taxability of wellbore video services. The Comptroller contended that the video was taxable as the sale of tangible personal property like the sale of a wedding video, but the SD&M tax team convinced the judge that the essence of the transaction was a non-taxable service, comparable to 3D geophysical surveys and MRIs where the ultimate goal of the customer was to obtain information from the image rather than the image itself. This decision will be useful in other cases in which tangible personal property is delivered as part of a service.