Baldridge v. United States
| Decision Date | 16 January 1969 |
| Docket Number | No. 26153.,26153. |
| Citation | 406 F.2d 526 |
| Parties | J. W. BALDRIDGE et al., Appellants, v. UNITED STATES of America and Donald B. Nettles, Special Agent of the Internal Revenue Service, Appellees. |
| Court | U.S. Court of Appeals — Fifth Circuit |
Gerald H. Beckman, Houston, Tex., for appellants.
Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Tax Div., Meyer Rothwacks, Joseph M. Howard, John M. Brant, Attys., Dept. of Justice, Washington, D. C., Morton L. Susman, U.S. Atty., James R. Gough, Asst. U.S. Atty., Houston, Tex., for appellees.
Before ALDRICH,* GODBOLD and DYER, Circuit Judges.
This is an appeal from an order of the District Court entered March 20, 1968, enforcing an Internal Revenue Summons requiring the production of work papers made, used, and kept by Baldridge, an independent public accountant, in the course of preparing tax returns for the taxpayers, Charles A. Reich and his wife.
On July 31, 1968, the appellants produced the documents called for by the summons and fully complied with the order of the District Court.
There is nothing on this appeal for this Court to decide. The case is moot. Grathwohl, et al. v. United States, et al., 5 Cir. 1968, 401 F.2d 166; Lawhon v. United States, 5 Cir. 1968, 390 F.2d 663.
We do not share appellants' view that their specification of errors in this case raises questions of substantial public interest which should survive mootness. Nor are we called upon, as appellants urge, to determine whether the records would be admissible in a subsequent criminal or civil trial. As we said in Lawhon:
The motion for reconsideration is denied. This motion, in effect, seeks to have this court give an advisory opinion as to the admissibility in evidence of the records or their product in the event of a subsequent criminal trial. Such event may not occur. This court passes no judgment on the question whether, if the mooted records are used in a subsequent prosecution of the taxpayers, if there be one, their introduction would be forbidden as violating the constitutional rights of the defendants.
While the government concededly insisted before the District Court that the production of the records by appellants would not moot their appeal, there is no suggestion that this was a deliberate misstatement of the law. In fact, neither Lawhon nor Grathwohl was decided or published until after the trial court's decision in this case. In any event, our determination of mootness vel non cannot be...
To continue reading
Request your trial
-
U.S. v. Barrett
...U.S. 908, 101 S.Ct. 3037, 69 L.Ed.2d 410 (1981); United States v. Carpenter, 425 F.2d 264, 264-65 (5th Cir.1970); Baldridge v. United States, 406 F.2d 526, 527 (5th Cir.1969); Grathwohl v. United States, 401 F.2d 166, 167 (5th Cir.1968); Lawhon v. United States, 390 F.2d 663, 663 (5th Thus,......
-
United States v. Roundtree
...459. Had he testified or produced his records on the appointed dates, he would of course have mooted the appeal. Baldridge v. United States, 5 Cir.1969, 406 F.2d 526. Nor is Roundtree attempting collaterally to attack by disobedience an order which he had not appealed. The order is properly......
-
F. T. C. v. Gibson Products of San Antonio, Inc.
...satisfied with these documents and will not press for further disclosure. Brief of Appellee at 5 n. 3.5 Although in Baldridge v. United States, 5 Cir., 1969, 406 F.2d 526, we held an appeal moot following compliance with an Internal Revenue Summons to produce work papers, this case is not c......
-
United States v. Lyons, No. 71-1003.
...437 F.2d 82 (1st Cir. 1971). While Chief Judge Aldrich has earlier expressed reservations on this issue in Baldridge v. United States, 406 F.2d 526, 527 (5th Cir. 1969), we now have none. If and when a future criminal proceeding is initiated against taxpayer, "to the extent that he has * * ......