United States of Am. v. Kenneth L. Carpenter, Individually, Etc. v. James E. Little, Intervenors-Appellants, 425 F.2d 264 (5th Cir. 1970).
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United States of Am. v. Kenneth L. Carpenter, Individually, Etc. v. James E. Little, Intervenors-Appellants, 425 F.2d 264 (5th Cir. 1970). Book View Copy Cite
UNITED STATES of America Et Al., Petitioners-Appellees,
v.
Kenneth L. CARPENTER, Individually, Etc., Respondents, v. James E. LITTLE Et Al., Intervenors-Appellants
29420_1.
Court of Appeals for the Fifth Circuit.
Apr 21, 1970.
425 F.2d 264
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.
Wisdom, Coleman, Simpson.
Cited by 14 opinions  |  Published

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.