Playground example below, but also reproduces with async with and if statements with compound boolean conditions (so perhaps related to #4731 but a priori does is not quite the same situation).
Black 314f8c
Playground link
Options
--line-length=88
--safe
--preview
Input
with open("file.txt") as f: content = f.read() # fmt: skip
Output
Expected
with open("file.txt") as f: content = f.read() # fmt: skip