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/usr/share/doc/libalut-dev/copyright is in libalut-dev 1.1.0-5.

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The actual contents of the file can be viewed below.

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Format: https://www.debian.org/doc/packaging-manuals/copyright-format/1.0/
Upstream-Name: freealut
Upstream-Contact: Sven Panne <sven.panne@aedion.de>
Source: http://openal.org/downloads.html

Files: *
Copyright:
 Steve Baker <sjbaker1@airmail.net>
 Sven Panne <sven.panne@aedion.de>
 Erik Hofman <erik@ehofman.com>
 Prakash Punnoor <prakash@punnoor.de>
License: LGPL-2
Comment:
 According to the AUTHORS file in the upstream distribution, the people
 who have worked on freealut are:
 .
 Steve Baker <sjbaker1@airmail.net>
   Initial version of the sources and the specification
 .
 Sven Panne <sven.panne@aedion.de>
   Build system
   General hacking
   Specification maintenance
 .
 Erik Hofman <erik@ehofman.com>
   Fixes and additions to the sound file loaders
   playfile demo
 .
 Prakash Punnoor <prakash@punnoor.de>
   CMake build system

Files: debian/*
Copyright:
 2006, Thierry Reding <thierry@doppeltgemoppelt.de>
 2006-2008, Reinhard Tartler <siretart@debian.org>
 2007, Samuel Hocevar <sho@debian.org>
 2007, Eddy Petrișor <eddy.petrisor@gmail.com>
 2011, Peter Pentchev <roam@ringlet.net>
License: LGPL-2

License: LGPL-2
 This package is free software; you can redistribute it and/or modify
 it under the terms of the GNU Library General Public License as
 published by the Free Software Foundation; version 2 dated June,
 1991.
 .
 This package is distributed in the hope that it will be useful,
 but WITHOUT ANY WARRANTY; without even the implied warranty of
 MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
 GNU Library General Public License for more details.
 .
 You should have received a copy of the GNU Library General Public
 License along with this package; if not, write to the Free Software
 Free Software Foundation, Inc., 51 Franklin St, Fifth Floor, Boston,
 MA 02110-1301, USA.
 .
 On Debian systems, the full text of the GNU Library General Public License
 can be found at /usr/share/common-licenses/LGPL-2.