United States of America v. Kenneth L. Carpenter, Individually, Etc. v. James E. Little, Intervenors-Appellants
This text of 425 F.2d 264 (United States of America v. Kenneth L. Carpenter, Individually, Etc. v. James E. Little, Intervenors-Appellants) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
ORDER
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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425 F.2d 264, 25 A.F.T.R.2d (RIA) 1041, 1970 U.S. App. LEXIS 9642, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-of-america-v-kenneth-l-carpenter-individually-etc-v-ca5-1970.