United States v. Vidal, 426 F.3d 1011 (9th Cir. Oct. 24, 2005) ", decision withdrawn pending hearing en banc, United States v. Vidal, __ F.3d__, 2006 WL 1822282 (9th Cir. Jun 29, 2006)." (California conviction of unlawful taking of a vehicle, in violation of Vehicle Code 10851, constitutes an aggravated felony under the US Sentencing Guidelines, for purposes of an eight-level increase in the base offense level for an illegal reentry sentence).
http://caselaw.lp.findlaw.com/data2/circs/9th/0450185p.pdf  NOTE: The court distinguished the "aiding and abetting" language in United States v. Penuliar, 395 F.3d 1037, 1041 (9th Cir. 2005), and United States v. Corona-Sanchez, 291 F.3d 1201 (9th Cir. 2002), on the basis that, at the time Mr. Vidal was convicted, comment 4 to U.S.S.G. 2L1.2 stated that any offenses involving aiding and abetting, conspiracy, or attempt to commit one of the principle offenses were treated equally to the principle offense. Corona-Sanchez concerned an earlier version of the guideline, without this comment, and Penuliar was a deportation case. The comment upon which Vidal is based was added to the comments to U.S.S.G. 2L1.2, effective November 1, 2001, and was deleted from the comments, effective November 1, 2003. This case therefore represents (1) a situation where an offense may be considered an aggravated felony for sentencing purposes, but not for immigration purposes, (2) a very limited situation that will only apply to illegal re-entries occurring between November 1, 2001 and November 1, 2003.