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

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

425 F.2d 264, 25 A.F.T.R.2d (RIA) 1041, 1970 U.S. App. LEXIS 9642
Court of Appeals for the Fifth Circuit·Decided April 21, 1970·No. 29420_1·Published·Cited by 14 cases

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.

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United States of America v. Kenneth L. Carpenter, Individually, Etc. v. James E. Little, Intervenors-Appellants, 425 F.2d 264, 25 A.F.T.R.2d (RIA) 1041, 1970 U.S. App. LEXIS 9642 (5th Cir. 1970).

425 F.2d 264 (United States of America v. Kenneth L. Carpenter, Individually, Etc. v. James E. Little, Intervenors-Appellants) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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