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UNITED STATES v. SWEET

No. 80-5046.

655 F.2d 54 (1981)

UNITED STATES of America and Charles A. Bandel, Special Agent, Internal Revenue Service, Petitioners-Appellees, v. Donald J. SWEET, C.P.A. and Kenneth Wilkinson, Respondents, Norman G. Hamill and Patricia Hamill, Intervenors-Appellants.

United States Court of Appeals, Fifth Circuit. Unit B

September 4, 1981.

Attorney(s) appearing for the Case

Trenam, Simmons, Kemker, Scharf, Barkin, Frye & O'Neill, Sherwin P. Simmons, William Kalish, Gary Teblum, Tampa, Fla., for intervenors-appellants.

Charles E. Brookhart, James F. Miller, Attys., Tax Div. Dept. of Justice, Washington, D.C., Gilbert E. Andrews, Chief, Appellate Section, M. Carr Ferguson, Asst. Atty. Gen., Dept. of Justice, Tax Division, Washington, D.C., for petitioners-appellees.

Before TJOFLAT, HATCHETT and THOMAS A. CLARK, Circuit Judges.

PER CURIAM:

This is an appeal from a district court order enforcing two summonses issued by the Internal Revenue Service (IRS) pursuant to its authority under section 7602 of the Internal Revenue Code of 1954 (as amended), 26 U.S.C. § 7602 (1976). We find the appeal to be moot and therefore dismiss.

I

The Internal Revenue Service was investigating possible tax violations of Norman and Patricia Hamill, appellants herein. Pursuant to that investigation...

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