Lucent Technologies Inc. v. State Board of Equalization

LUCENT TECHNOLOGIES, INC. et al.,

Plaintiffs, Cross-defendants, and Respondents,

v.

STATE BOARD OF EQUALIZATION,

Defendant, Cross-complainant, and Appellant.

No. B257808

(Los Angeles County

Super. Ct. No. BC402036 BC448715)

California Courts of Appeal

Second Appellate District

Division Two

Filed November 3, 2015

ORDER MODIFYING OPINION

AND DENYING REHEARING

NO CHANGE IN JUDGMENT

THE COURT:^*

It is ordered that the opinion filed herein on October 8, 2015, be modified as follows:

1.  On page 4, the second paragraph, line 11, the words ?a copy of the software and for? are inserted in between ?for? and ?the?; and the words ?AT&T/Lucent?s? are deleted, so the sentence reads:

The telephone companies paid AT&T/Lucent $303,264,716.51 for a copy of the software and for the licenses to copy and use that software on their switches.

2.  On page 5, the third paragraph, line 10, the words ?software and? are inserted in between ?the? and ?licensing? so the sentence reads:

     As a result, the court ordered the Board to refund the sales tax paid on the software and licensing fees.

3.  On page 15, the last paragraph, line 6, the word ?the? in between ?that? and ?AT&T/Lucent?s? is deleted; and line 8, beginning with the words ?and the Board?, the sentence is deleted so that the sentence reads:

The Board argues that AT&T/Lucent?s evidence on this point was provided through the declarations of persons without personal knowledge, but these declarations specifically state to the contrary.

There is no change in the judgment.

Appellant?s petition for rehearing is denied.

CERTIFIED FOR PUBLICATION.

^* ASHMANN-GERST, Acting P.J.,       CHAVEZ, J.,        HOFFSTADT, J.