ALBERTSON'S, INC., Petitioner-Appellant-Cross-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee-Cross-Appellant.
Nos. 91-70380, 91-70381.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted March 4, 1993.
Submission Vacated March 11, 1993.
Resubmitted April 21, 1993.
Decided Dec. 30, 1993.
NOTE: THE COURT HAS WITHDRAWN THIS OPINION