UNITED STATES OF AMERICA ET AL., PETITIONERS-APPELLEES,
v.
KENNETH L. CARPENTER, INDIVIDUALLY, ETC., RESPONDENTS, V. JAMES E. LITTLE ET AL., INTERVENORS-APPELLANTS

5th Cir. | 1970-04-21
No. 29420
Before WISDOM, COLEMAN, and SIMPSON, Circuit Judges.
425 F.2d 264 Court of Appeals for the Fifth Circuit (1970) Positive Treatment
Cited by 15 cases

Opinion of the Court
PER CURIAM:

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 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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