Legal Opinion

Lucent Technologies, Inc. v. Board of Equalization

California Court of Appeal

Decided October 8, 2015No. B257808PublishedCited by 19 opinions

1Opinion of the Court

Opinion

HOFFSTADT, J.

— A manufacturer sells sophisticated telecommunications equipment to nine different telephone companies, who in turn use that equipment to provide telephone and Internet services to their customers. In the transactions between the manufacturer and telephone companies, the companies paid for (1) the equipment, (2) written instructions on how to use the equipment, (3) a copy of the computer software that makes the equipment work, and (4) the right to copy that software onto the equipment’s hard drive and thereafter to use the software to operate the equipment. In Nortel…

2Cases cited48 opinions

  1. Pierce v. UnderwoodSupreme Court of the United States · 1988
  2. Auto Equity Sales, Inc. v. Superior CourtCalifornia Supreme Court · 1962
  3. A.C. Aukerman Company v. R.L. Chaides Construction Co.Court of Appeals for the Federal Circuit · 1992
  4. Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
  5. MAI Systems Corp. v. Peak Computer, Inc.Court of Appeals for the Ninth Circuit · 1993

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3Cited by19 opinions

  1. Central Valley Gas Storage, LLC v. SouthamCalifornia Court of Appeal · 2017
  2. People v. BergCalifornia Court of Appeal · 2016
  3. Ammerman v. CallenderCalifornia Court of Appeal · 2016
  4. Cal. Advocates for Nursing Home Reform v. Smith, California Court of Appeal, 5th District2019
  5. Arrow Highway Steel, Inc. v. DubinCalifornia Court of Appeal · 2020

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