Larry Dale Swan, Petitioner-appellant, v. United States of America, Respondent-appellee, 856 F.2d 187 (4th Cir. 1988)

Larry Dale Swan appeals from the district court's order denying his motion to quash a tax summons against the Bank of Milton in Milton, West Virginia. No stay of the order pending appeal was granted below and none was sought in this Court. The parties represent that the Bank of Milton has now complied with the summons; this appeal is therefore moot. Kurshan v. Riley, 484 F.2d 952 (4th Cir. 1973).

This appeal is dismissed. Since the dismissal of the appeal is on account of mootness, the district court should, on remand, vacate its order and dismiss this action without prejudice. We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the Court and oral argument would not significantly aid the decisional process.

REMANDED.