TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, August 8, 2018

9th Circuit Withdraws IRS's Victory In Altera 2-1 Decision Issued After Judge's Death

AlteraFollowing up on my previous post, 9th Circuit Reverses Tax Court In Altera, Revives Cost-Sharing Regs In Major Loss For Intel, Other Tech Companies:  in a surpising sequence of moves, the Ninth Circuit has  named Judge Susan Graber as a replacement judge for the late Judge Stephen Reinhard, who cast the deciding vote in the 2-1 case before his death, and has withdrawn its opinion in Altera “to allow time for the reconstituted panel to confer on this appeal,” even though no petition for rehearing has been filed.

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Was there some indication that Judge Reinhardt was impaired? Apparently he died of a heart attack at his dermatologist's office, about four months after making the decision. Is this going to be a thing now -- that decisions rendered by judges are void once the judge dies? Or will the decisions be respected if the judge survives the decision by a year? Two years? Sheesh!

Posted by: Roberta Mann | Aug 8, 2018 4:00:45 PM