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

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 · Decided April 21, 1970 · Wisdom, Coleman, Simpson

425 F.2d 264; 25 A.F.T.R.2d (RIA) 1041; 1970 U.S. App. LEXIS 9642 (Federal Reporter, Second Series)

Counsel

Towner Leeper, El Paso, Tex., for Little and another., Alan Rash, El Paso, Tex., for J. & C. Enterprises, Inc., Haskell Shelton, Asst. U. S. Atty., San Antonio, Tex., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Division, Dept, of Justice, Washington, D. C., Seagal V. Wheatley, U. S. Atty., San Antonio, Tex., for appellee.

Cases that cite this one

14 later published cases cite this decision. The 13 that cite it most often are listed here.

United States v. Barrett (5th Cir. 1988)
United States v. Barrett (5th Cir. 1988)
United States of America and Gilbert Ledger, Revenue Officer, Internal Revenue Service v. Richard A. Sherlock (5th Cir. 1985)
United States v. First American Bank (1st Cir. 1981)
United States v. Sweet (5th Cir. 1981)
United States v. First American Bank (5th Cir. 1981)
United States v. Sweet (5th Cir. 1981)
United States v. Arthur Andersen & Company (1st Cir. 1980)
United States v. First State Bank Of Clute (1st Cir. 1980)
United States v. Arthur Andersen & Co. (1st Cir. 1980)
United States v. First State Bank (5th Cir. 1980)
Kenneth D. Barney and Madeline L. Barney v. United States of America, Charles A. Smith, Special Agent of the Internal Revenue Service (8th Cir. 1978)
United States v. Hankins (5th Cir. 1978)

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

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.