Grathwohl v. United States

Citation401 F.2d 166
Decision Date07 October 1968
Docket NumberNo. 25856.,25856.
PartiesEvelyn GRATHWOHL, as Secretary-Treasurer of Radcliffe Advertising, Inc., et al., Appellants, v. UNITED STATES of America et al., Appellees.
CourtUnited States Courts of Appeals. United States Court of Appeals (5th Circuit)

William R. Frazier, Jacksonville, Fla., for appellants.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, John P. Burke, Attys., Dept. of Justice, Washington, D. C., Edward F. Boardman, U. S. Atty., Tampa, Fla., for appellees; Virginia Q. Beverly, Asst. U. S. Atty., of counsel.

Before TUTTLE, COLEMAN and MORGAN, Circuit Judges.

PER CURIAM:

This is another attempt by an officer of a corporation to appeal from an order of the trial court directing her to comply with an Internal Revenue Service summons to testify and produce records of the corporation of which she was the Secretary-Treasurer, Radcliffe Advertising, Inc. As it appears from the briefs, it is undisputed that following the order of the trial court requiring the production of the records, and the appearance of the appellant-appellee, Evelyn Grathwohl appeared and complied with the summons, produced the records and testified. There is just no relief that she can obtain by this appeal. The case is moot. In Lawhon v. United States, 5th Cir., 390 F.2d 663, this court said:

"It appearing without dispute that the books and records of the Lawhon corporations, which were the subject of the order to produce entered by the trial court in this case, have long since been produced and have subsequently been returned to the corporation, there is nothing on this appeal for this court to decide."

The appeal is dismissed as moot.

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9 cases
  • U.S. v. Barrett
    • United States
    • U.S. Court of Appeals — Fifth Circuit
    • February 24, 1988
    ...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, in Sherlock we held that since Sherlock complied with the summ......
  • U.S. v. Sherlock, 83-3488
    • United States
    • U.S. Court of Appeals — Fifth Circuit
    • April 8, 1985
    ...United States v. Carpenter, 425 F.2d 264 (5th Cir.1970); Baldridge v. United States, 406 F.2d 526 (5th Cir.1969); Grathwohl v. United States, 401 F.2d 166 (5th Cir.1968); Lawhon v. United States, 390 F.2d 663 (5th Cir.1968). Lawhon and First American Bank both involved situations where the ......
  • U.S. v. Barrett
    • United States
    • U.S. Court of Appeals — Fifth Circuit
    • December 3, 1986
    ...the summons upon an erroneous finding that the IRS possesses a legitimate investigatory purpose 1 is therefore moot. Grathwohl v. United States, 401 F.2d 166 (5th Cir.1968); Lawhon v. United States, 390 F.2d 663 (5th Barrett's claim that he is entitled to remand under Texas Heart is less ea......
  • U.S. v. Barrett, 85-2054
    • United States
    • U.S. Court of Appeals — Fifth Circuit
    • April 16, 1986
    ...the summons upon an erroneous finding that the IRS possessed a legitimate investigatory purpose 1 is therefore moot. Grathwohl v. United States, 401 F.2d 166 (5th Cir.1968); Lawhon v. United States, 390 F.2d 663 (5th Barrett's claim that he is entitled to remand under Texas Heart is less ea......
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