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241 Cal. App. 4th 19 *; 193 Cal. Rptr. 3d 323 **; 2015 Cal. App. LEXIS 886 ***
LUCENT TECHNOLOGIES, INC., et al., Plaintiffs, Cross-defendants and Respondents, v. BOARD OF EQUALIZATION, Defendant, Cross-complainant and Appellant.
Subsequent History: Modified and rehearing denied by Lucent Technologies, Inc. v. Board of Equalization, 2015 Cal. App. LEXIS 986 (Cal. App. 2d Dist., Nov. 3, 2015)
Time for Granting or Denying Review Extended Lucent Techs. v. State Bd. of Equalization, 2016 Cal. LEXIS 2636 (Cal., Jan. 11, 2016)
Review denied by Lucent Technologies, Inc. v. State Board of Equalization, 2016 Cal. LEXIS 483 (Cal., Jan. 20, 2016)
Prior History: [***1] APPEAL from a judgment of the Superior Court of Los Angeles County, Nos. BC402036 & BC448715, Steven J. Kleifield, Judge.
software, tangible personal property, technology transfer, license, sales tax, patent, switches, telephone company, subject to sales tax, transferred, tangible, tapes, media, intangible, rights, manufacturer, argues, contracts, refund, intangible personal property, computer software, taxpayer, reasons, transactions, substantial justification, inextricably intertwined, litigation costs, trial court, compact disc, customers
Tax Law, State & Local Taxes, Sales Taxes, Imposition of Tax, Sales Tax Definitions, Exempt Sales, Civil Procedure, Appeals, Summary Judgment Review, Standards of Review, Administration & Procedure, Judicial Review, Governments, Legislation, Interpretation, Courts, Judicial Precedent, Copyright Law, Scope of Copyright Protection, Assignments & Transfers, Divisibility of Rights, Administrative Law, Agency Rulemaking, Rule Application & Interpretation, Validity, Costs & Attorney Fees, Costs, General Overview, Standards of Review, Abuse of Discretion