Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-90-04167/USCOURTS-ca10-90-04167-0/pdf.json

Parties Involved:
City of Draper
Not Party
Karen Olsen
Appellant
Lyle Olsen
Appellant
State of Utah
Not Party
The Tremont Savings
Not Party
United States of America
Appellee

Document Text:

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UNITED STATES COURT OF APPEALS 

TENTH CIRCUIT 

UNITED STATES OF AMERICA, 

Plaintiff-Appellee, 

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FILED 

United States Court of Appa:i.ls 

Tent?t Circuit 

SE? 0 3 1991 

ROBERT L. HOECKER 

Clerk 

v. 

LYLE OLSEN and KAREN OLSEN, 

) 

) 

) 

No. 90-4167 

(D.C. No. 90-C-346-S) 

(District of Utah) 

Defendants-Appellants, 

and 

THE TREMONT SAVINGS; CITY OF 

DRAPER; and STATE OF UTAH, 

Defendants. 

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) 

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) 

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ORDER AND JUDGMENT* 

Before McKAY, SEYMOUR, and EBEL, Circuit Judges. 

After examining the briefs and appellate record, this panel 

has determined unanimously that oral argument would not materially 

assist the determination of this appeal. See Fed. R. App. P. 

34(a); 10th Cir. R. 34.1.9. The case is therefore ordered 

submitted without oral argument. 

* This order and judgment has no precedential value and shall 

not be cited, or used by any court within the Tenth Circuit, 

except for purposes of establishing the doctrines of the law of 

the case, res judicata, or collateral estoppel. 10th Cir. R. 

36.3. 

Appellate Case: 90-4167 Document: 010110084248 Date Filed: 09/03/1991 Page: 1 
. ' ....... .., 

The appellants, Lyle D. Olsen and Karen Olsen, seek to appeal 

the order of the United States District Court for the District of 

Utah, Central Division, denying their motion to dismiss the 

government's complaint for lack of subject matter and personal 

jurisdiction. The government brought this action seeking an order 

to compel the appellants to obey a summons issued by the I.R.S. to 

supply certain information relating to his tax liability for 1983. 

The government moves this court to dismiss the defendants' appeal 

for lack of appellate jurisdiction because the appeal was not 

taken from a final order. 

In a related appeal, the government has informed us that the 

appellants have complied with the summons to the satisfaction of 

the I.R.S. This appeal therefore is rendered moot. United States 

v. Church of World Peace, 878 F.2d 1281, 1284 (10th Cir. 1989); 

United States v, Trails End Motel, Inc., 657 F.2d 1169, 1170-71 

(10th Cir. 1981). 

The appeal is DISMISSED. The mandate shall issue forthwith. 

-2-

Entered for the Court 

Monroe G. McKay 

Circuit Judge 

Appellate Case: 90-4167 Document: 010110084248 Date Filed: 09/03/1991 Page: 2