From Casetext: Smarter Legal Research

Malone v. Internal R.S., U.S. Treasury Dept

United States Court of Appeals, Sixth Circuit
Sep 20, 1956
237 F.2d 54 (6th Cir. 1956)

Opinion

No. 12929.

September 20, 1956.

John R. Stivers, Memphis, Tenn., for appellant.

Charles K. Rice, Washington, D.C., Millsaps Fitzhugh, Memphis, Tenn., for appellees.


This is a motion to dismiss an appeal as being moot. The appeal is from a district court order granting a motion to dismiss the appellant's petition to quash a summons of the Internal Revenue Service. The summons had directed the appellant, an attorney, to produce certain work papers of his client, and the basis for the motion to quash was the assertion that these papers were privileged.

Since the filing of the appeal the Internal Revenue Service has withdrawn the summons. This case is therefore remanded to the United States District Court for the Western District of Tennessee with instructions to vacate its order of June 7, 1956, and to dismiss the petition to quash for the reason that the issue presented has become moot.


Summaries of

Malone v. Internal R.S., U.S. Treasury Dept

United States Court of Appeals, Sixth Circuit
Sep 20, 1956
237 F.2d 54 (6th Cir. 1956)
Case details for

Malone v. Internal R.S., U.S. Treasury Dept

Case Details

Full title:Taylor MALONE, Jr., Appellant, v. INTERNAL REVENUE SERVICE OF THE UNITED…

Court:United States Court of Appeals, Sixth Circuit

Date published: Sep 20, 1956

Citations

237 F.2d 54 (6th Cir. 1956)

Citing Cases

Xin Chen v. United States

See Malone v. Internal Revenue Serv. of U.S. Treasury Dep't, 237 F.2d 54, 55 (6th Cir. 1956)…

United States v. Vaught

Many courts have held that the withdrawal of an IRS summons moots a petition to quash that summons.…