Hi,

Thank you for reporting the bug.

Following patch for etags.c in the latest emacs CVS repository may fix the 
problem you reported. However, I'm not sure this fix is really o.k.
Please, test this.

I shortened the test case to make tracking the automaton easier:

    T f(){if(x){}
    }T i;

and

    T f(){if(x){;}
    }T i;
 
2007-11-15  Masatake YAMATO  <jet@gyve.org>

	* etags.c (C_entries): Set fvnone to fvdef in
	the case (!ignoreindent && lp == newlb.buffer + 1).

--- etags.c	17  8月 2007 05:09:37 +0900	3.77
+++ etags.c	15 11月 2007 17:20:33 +0900	
@@ -4006,9 +4006,10 @@
 		  bracelev = 0;
 		  token.valid = FALSE; /* something gone amiss, token unreliable */
 		}
-	      if (bracelev == 0 && fvdef == vignore)
-		fvdef = fvnone;		/* end of function */
 	    }
+	  if (bracelev == 0 && fvdef == vignore)
+	    fvdef = fvnone;		/* end of function */
+
 	  popclass_above (bracelev);
 	  structdef = snone;
 	  /* Only if typdef == tinbody is typdefbracelev significant. */