United States of America v. Kenneth L. Carpenter, Individually, Etc. v. James E. Little, Intervenors-Appellants

U.S. Court of Appeals for the Fifth Circuit April 21, 1970

United States of America v. Kenneth L. Carpenter, Individually, Etc. v. James E. Little, Intervenors-Appellants, 425 F.2d 264 (5th Cir. 1970)

25 A.F.T.R.2d (RIA) 1041; 1970 U.S. App. LEXIS 9642

Wisdom, Coleman, Simpson

Opinion

ORDER

Before WISDOM, COLEMAN, and SIMPSON, Circuit Judges. PER CURIAM:

The Internal Revenue Service brought an action to enforce summonses served on Carpenter and CCW Electronics, Inc. The appellants, James E. Little, Virgyl D. Johnson, R. E. McCrory, and J & C Enterprises, Inc., whose tax liabilities are the subject of the investigation, sought permission to intervene in the enforcement action. January 26, 1970, the district court denied leave to intervene and ordered Carpenter and CCW Elec *265 ironies to comply with the summonses. No stay was issued, and Carpenter and CCW Electronics fully complied with the summonses on January 27, 1970. Therefore, the case is now moot. Baldridge v. United States, 5 Cir. 1969, 406 F.2d 526.

The judgment below is vacated and the case remanded to the district court with directions to dismiss the proceedings as moot.

Reference

Full Case Name: UNITED STATES of America Et Al., Petitioners-Appellees, v. Kenneth L. CARPENTER, Individually, Etc., Respondents, v. James E. LITTLE Et Al., Intervenors-Appellants
Cited By: 14 cases
Status: Published