Opinion · Court of Appeals for the Fifth Circuit

United States v. Cline

566 F.2d 1220

Type
Opinion
Court
Court of Appeals for the Fifth Circuit
Jurisdiction
Federal
Date
1978-01-19
Topic
general

BY THE COURT: IT IS ORDERED that appellees’ motion to dismiss the appeal is GRANTED. Taxpayer Lyle, intervenor-appellant, appeals from an Order entered by the United States Magistrate enforcing a summons to produce certain documents to the Internal Revenue Service. This Court is without jurisdiction to hear appeals from decisions of the United States Magistrates. See, e. g., United States v. LaPorte, C.A. 5 — No. 77-2008, August 4, 1977, unpublished; United States v.

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12 opinions
UNITED STATES v. CLINE,566 F.2d 1220(5th Cir. 1978)
UNITED STATES OF AMERICA AND CHARLES T. WILSON, REVENUE AGENT INTERNAL
REVENUE SERVICE, PETITIONERS-APPELLEES, v. FREDERIC G. CLINE AND FIRST BANK
OF CLAYTON COUNTY, RESPONDENTS, TERRY A. LYLE, INTERVENOR-APPELLANT.
No. 77-2805.
United States Court of Appeals, Fifth Circuit.
January 19, 1978.
Page 1221
Sherman Johnson, Asst. U.S. Atty., William Turnipseed, Asst. U.S. Atty., Atlanta, Ga., M. Carr Ferguson, Asst. Atty. Gen., Gilbert Andrews, Chief-Appellate Sec., Dept. of Justice, Tax Div., Washington, D.C., for petitioners-appellees.

Kenneth Kilpatrick, Morrow, Ga., for respondents.
Appeal from the United States District Court for the Northern District of Georgia.
Before BROWN, Chief Judge, and THORNBERRY and RONEY, Circuit Judges.
BY THE COURT:
[1] IT IS ORDERED that appellees' motion to dismiss the appeal is GRANTED.

[2] Taxpayer Lyle, intervenor-appellant, appeals from an Order entered by the United States Magistrate enforcing a summons to produce certain documents to the Internal Revenue Service.

[3] This Court is without jurisdiction to hear appeals from decisions of the United States Magistrates.See,e. g.,UnitedStates v. LaPorte,C.A. 5 — No. 77-2008, August 4, 1977, unpublished;United States v. Haley,541 F.2d 678(8 Cir. 1974).