SECURITIES and EXCHANGE COMMISSION, Plaintiff,
v.
LUCENT TECHNOLOGIES, INC., et al., Defendants.
United States District Court, D. New Jersey.https://leagle.com/images/logo.png
April 27, 2009.
April 27, 2009.
Attorney(s) appearing for the Case
Richard Hong, Frederick L. Block, Securities and Exchange Commission, Washington, DC, for Plaintiff Securities and Exchange Commission.
Stephen A. Best, Geoffrey H. Coll, Dewey & LeBoeuf, LLP, Washington, DC, William G. Primps, Dewey & LeBoeuf, LLP, New York, NY, for Defendant Jay Carter.
Lawrence M. Rolnick, Thomas E. Redburn, Jr., Roseland, NJ, for Defendant Michelle Hayes-Bullock.
Barry Evenchick, Walder, Hayden & Brogan, P.A., Roseland, NJ, Carmen J. Lawrence, Teresa M. Venezia, Fried Frank Harris Shriver & Jacobson LLP, New York, NY, for Defendant Alice Leslie Dorn.
James E. Tonrey, Jr., Wilentz, Goldman & Spitzer, Woodbridge, NJ, Jyotin Hamid, Edwin G. Schallert, Debevoise & Plimpton LLP, New York, NY, for Defendant Nina Aversano.
United States District Court, D. New Jersey.
OPINION
WALLS, Senior District Judge.
Defendants in this civil enforcement action brought by the Securities and Exchange Commission ("SEC") are Lucent Technologies, Inc. ("Lucent") and its executives and employees. The SEC alleges that defendants violated the Exchange Act of 1934 by improperly recognizing revenue and pre-tax income in violation of generally accepted accounting principles ("GAAP"). Lucent and...
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