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   The Opinions filed July 24, 2018, are hereby withdrawn to allow time for the reconstituted panel to confer on this appeal.  