Opinion
Nos. 06-74246, 06-74269.
January 13, 2010.
Tax Ct. Nos. 702-03, 4142-01, Northern District of California, San Francisco.
Tyler Alexander Baker, Esquire, Kenneth B. Clark, Esquire, Ronald B. Schrotenboer, Fenwick West LLP, Mountain View, CA, Edward C. Dumont, Seth P. Waxman, Wilmerhale LLP, Washington, DC, for Petitioner-Appellee.
John M. Breen, Esquire, Internal Revenue Service, Richard Farber, Esquire, Michael J. Haungs, Richard T. Morrison, Esquire, Eileen J. O'Connor, Esquire, Gilbert Steven Rothenberg, Esquire DOJ-U.S. Department of Justice, Robert R. Di Trolio, Esquire, Clerk, U.S. Tax Court, Donald L. Korb, Esquire, Acting Chief Counsel, Washington, DC, for Respondent-Appellant.
Before: STEPHEN REINHARDT, JOHN T. NOONAN, and RAYMOND C. FISHER, Circuit Judges.
ORDER
The opinion and dissent filed on May 27, 2009 are hereby WITHDRAWN.