IBM has claimed that new evidence in the SCO v IBM trial over ownership of Linux shows that SCO's case has no value.

SCO chief executive Darl McBride originally claimed that IBM had used a "mountain of code " which belonged to his company.

But IBM has now claimed that many of the lines of code are not even executable, and are merely identifying headers.

Big Blue is also claiming that many of the lines of code are 'comment', and are not subject to copyright law.

SCO faces further problems in that IBM is now accusing the firm of copyright infringement of its code.

"Despite its public claims, SCO Group has failed to identify any code allegedly owned by SCO and copied by IBM into Linux," reads the IBM motion to dismiss (PDF). 

"By contrast, undisputed facts establish that SCO has literally copied, without alteration, hundreds of thousands of lines of code developed and copyrighted by IBM. And SCO has done so for profit, without any licence to do so."

The case continues.