Court of Appeals for the Second Circuit January 20, 1989, 596, Docket 88-4117 (Joseph M. Irom v. Commissioner of Internal Revenue)

JON 0. NEWMAN, Circuit Judge:

The Commissioner of Internal Revenue appeals from a judgment of the United States Tax Court (Samuel B. Sterrett, Judge) declining to hold Joseph M. Irom liable for additional interest on a deficiency

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in his 1980 income taxes. We vacate in part and remand.