• Nortel, Lucent, and California and Treatment of Embedded Software
  • January 19, 2017 | Author: Eric J. Coffill
  • Law Firm: Sutherland Asbill & Brennan LLP - Sacramento Office
  • Full article (subscription required)


    In his Board Brief for State Tax Notes, Sutherland Senior Counsel Eric Coffill, who is also a member of the publication’s Advisory Board, discusses what he believes to be the dark house issues of 2017.

    In his brief, he discusses, among other items, the issues facing the California State Board of Equalization's (BOE) proposed amendments to its Regulation 1507, "Technologly Transfer Agreements" (TTAs). Eric explains that Nortel Networks Inc. v. Board of Equalization and Lucent Technologies v. Board of Equalization present the BOE with two far larger issues than merely amending its regulation to conform to those two decisions.