¶1J. Frank McCabe, Goorjian & McCabe, San Francisco, CA, for defendant-appellant Robert Pitner.
¶2Juliana Drous, Tamburello, Hanlon & Brescianai, San Francisco, CA, for defendant-appellant David Hanson.
¶3*1498Eric J. Swenson, Asst. U.S. Atty., San Francisco, CA, for plaintiff-appellee.
¶4Before: HALL and WIGGINS, Circuit Judges, and BURNS,* Senior District Judge.
¶6ORDER
¶7Upon consideration of the Supreme Court’s decision in Pitner v. United States, — U.S.-, 114 S.Ct. 873, 127 L.Ed.2d 70 (1994), and Hanson v. United States, — U.S. -, 114 S.Ct. 873, 127 L.Ed.2d 70 (1994), we hereby withdraw the opinion, see 979 F.2d 156 (9th Cir.1993), and unpublished memorandum, see Nos. 90-10299, 90-10318 (9th Cir. Nov. 2, 1992), in the above-captioned cases.
¶8Further, we reverse and remand the appellants’ cases for a new trial consistent with Ratzlaf v. United States, — U.S.-, 114 S.Ct. 655, 126 L.Ed.2d 615 (1994).
¶9REVERSED and REMANDED.