Case Name: ALTERA CORPORATION & Subsidiaries, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Court: United States Court of Appeals for the Ninth
Jurisdiction: United States
Decision Date: 2018-08-07
Citations: 898 F.3d 1266
Docket Number: Nos. 16-70496; 16-70497
Parties: ALTERA CORPORATION & Subsidiaries, Petitioner-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Judges: 
Reporter: Federal Reporter 3d Series
Volume: 898
Pages: 1266–1266

Head Matter:
ALTERA CORPORATION & Subsidiaries, Petitioner-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Nos. 16-70496
16-70497
United States Court of Appeals, Ninth Circuit.
Filed August 7, 2018
Donald Manwell Falk, Mayer Brown LLP, Palo Alto, CA, Thomas L. Kittle-Kamp, William George McGarrity, Mayer Brown LLP, Chicago, IL, Brian David Netter, Mayer Brown LLP, Washington, DC, Allen Duane Webber, Esquire, Attorney, Joseph Judkins, Phillip J. Taylor, Baker & McKenzie LLP, Washington, DC, for Petitioner-Appellee.
Arthur Thomas Catterall, Attorney, Richard Farber, Esquire, Supervisory Attorney, DOJ-U.S. Department of Justice, Tax Division/Appellate Section, Washington, DC, Gilbert Steven Rothenberg, Esquire, Deputy Assistant Attorney General, DOJ-U.S. Department of Justice, Washington, DC, William J. Wilkins, Chief Counsel, Internal Revenue Service, Washington, DC, for Respondent-Appellant.
Tax Ct. Nos. 6253-12, 9963-12
Before: Sidney R. Thomas, Chief Judge, and Susan P. Graber and Kathleen M. O'Malley , Circuit Judges.
ORDER
The Honorable Kathleen M. O'Malley, United States Circuit Judge for the U.S. Court of Appeals for the Federal Circuit, sitting by designation.

Opinion:
The Opinions filed July 24, 2018, are hereby withdrawn to allow time for the reconstituted panel to confer on this appeal.