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ARC ELEC. CONST. CO. v. C.I.R.

No. 345, Docket 90-4049.

923 F.2d 1005 (1991)

ARC ELECTRICAL CONSTRUCTION CO., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided January 24, 1991.

Attorney(s) appearing for the Case

David I. Pincus (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Mary Frances Clark, Attorneys, Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellant.

Paul Friedman, New York City, for petitioner-appellee.

Before CARDAMONE and PRATT, Circuit Judges, and MUKASEY, District Judge.

CARDAMONE, Circuit Judge:

The Commissioner of Internal Revenue (Commissioner or appellant) appeals from an order and decision of the United States Tax Court (Parr, J.) entered January 30, 1990 vacating its decision entered June 7, 1989. In its June 1989 decision the tax court found, inter alia, that taxpayer Arc Electrical Construction Co. (Arc or taxpayer) underpaid its taxes for 1974, and because the underpayment was due to fraud imposed a penalty of $27...

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