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ALBERTSON'S, INC. v. C.I.R.

Nos. 91-70380, 91-70381.

42 F.3d 537 (1994)

ALBERTSON'S, INC., Petitioner-Appellant-Cross-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee-Cross-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided December 5, 1994.

Attorney(s) appearing for the Case

Robert S. Erickson, Hawley, Troxell, Ennis & Hawley, Boise, ID, for petitioner-appellant.

Jonathan Cohen, Tax Div., U.S. Dept. of Justice, Washington, DC, for respondent-appellee.

W. Mark Smith, Sutherland, Asbill & Brennan, Washington, DC, for amicus.

Before: CANBY and REINHARDT, Circuit Judges, and TASHIMA, District Judge.

REINHARDT, Circuit Judge:

On December 30, 1993, we filed an opinion concerning various disputes between Albertson's and the Internal Revenue Service. 38 F.3d 1046 (9th Cir.1993). We granted the government's petition for rehearing as to Part II.B of the opinion, which concerned the appropriate tax treatment of deferred compensation agreements. Today we vacate Part II.B of the original opinion and affirm the Tax Court's decision.

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