Summary
In Carpenter this court, without elaboration, held that the appeal of a summons enforcement order that had been complied with was moot.
Summary of this case from U.S. v. BarrettOpinion
No. 29420.
April 21, 1970.
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.
ORDERBefore WISDOM, COLEMAN, and SIMPSON, Circuit Judges.
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 Electronics 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.