U.S. Court of Appeals for the Second Circuit, 1979

United States v. Deak-Perera International Banking Corp.

U.S. Court of Appeals for the Second Circuit · Decided October 26, 1979

610 F.2d 89 (Federal Reporter, Second Series)

Counsel

Richard Blumenthal, U. S. Atty., New Haven, Conn., George J. Kelly, Jr., Asst. U. S. Atty., Hartford, Conn., Dept, of Justice, Tax Division, M. Carr Ferguson, Gilbert E. Andrews, Washington, D. C., for appellee., Charles V. Stephenson, pro se.

Cases that cite this one

3 later published cases cite this decision.

United States v. First Family Mortgage Corp. (1st Cir. 1984)
United States v. Silva And Silva Accountancy Corporation (9th Cir. 1981)
United States v. Silva & Silva Accountancy Corp. (9th Cir. 1981)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

The district court enforced two Internal Revenue summonses issued pursuant to I.R.C. § 7602, directing Deak-Perera, a financial institution, to forward documents in its possession relating to appellant Stephenson’s financial status during the years 1975-1977. The documents were necessary to determine Stephenson’s income tax liability in furtherance of an I.R.A. joint civil-criminal investigation. The day after the district court’s order, Deak-Perera complied fully with the summons. Since this was the only relief requested, there is no longer any live controversy between the parties. We therefore dismiss the appeal as moot. Barney v. United States, 568 F.2d 116, 117 (8th Cir. 1978); Kurshan v. Riley, 484 F.2d 952, 952-53 (4th Cir. 1973).

It is so ordered.

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