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CONSOLIDATED EDISON CO. OF NEW YORK, INC. v. U.S.

No. 1350, Docket 99-6186.

221 F.3d 364 (2000)

CONSOLIDATED EDISON COMPANY OF NEW YORK, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided July 25, 2000.

Attorney(s) appearing for the Case

Frank Agostino, Hackensack, N.J. (Calo Agostino, P.C., on the brief), for Plaintiff-Appellant.

Sean C. Cenawood, Assistant United States Attorney, New York, N.Y. (Mary Jo White, United States Attorney for the Southern District of New York, Jeffrey Oestericher, Assistant United States Attorney, on the brief), for Defendant-Appellee.

Before: FEINBERG, JACOBS, and STRAUB, Circuit Judges.

Judge STRAUB dissents in a separate opinion.

JACOBS, Circuit Judge:

Under the Internal Revenue Code ("I.R.C."), certain chemically similar fuels are taxed when used for highway use, but untaxed when used for heating. To facilitate this disparate taxation of interchangeable substances, the I.R.C. provides that untaxed fuel be dyed red and provides for imposition of penalties when "any dyed fuel is held for use or used by any person for a use other than a nontaxable...

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