LEVAL, Circuit Judge:
This appeal raises questions of the scope of the comity doctrine, which generally forbids federal courts from interfering with a state's enforcement of its tax laws and its criminal laws, and of whether a penalty imposed under New York's tax code is civil or criminal for purposes of the Double Jeopardy Clause of the Fifth Amendment. Defendant the Commissioner of the New York State Department of Taxation and Finance (the "Commissioner" or the...
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