FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT XILINX, INC., AND CONSOLIDATED  No. 06-74246 SUBSIDIARIES, Tax Ct. No. Petitioner-Appellee, 702-03 v.  Northern District of COMMISSIONER OF INTERNAL California, REVENUE, San Francisco Respondent-Appellant.  XILINX, INC., AND CONSOLIDATED  No. 06-74269 SUBSIDIARIES, Tax Ct. No. Petitioner-Appellee, 4142-01 v.  Northern District of COMMISSIONER OF INTERNAL California, REVENUE, San Francisco Respondent-Appellant.  ORDER Filed January 13, 2010 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ORDER The opinion and dissent filed on May 27, 2009 are hereby WITHDRAWN.