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TUCKER v. HUBNER

No. 1691-SD.

129 F.Supp. 110 (1955)

Lloyd M. TUCKER, Special Agent, Internal Revenue Service, Petitioner, v. Evelyn HUBNER, Respondent.

United States District Court, S. D. California, S. D.

February 17, 1955.

Attorney(s) appearing for the Case

Laughlin E. Waters, U. S. Atty., Edward R. McHale, Asst. U. S. Atty., Los Angeles, Cal., Harry D. Steward, Asst. U. S. Atty., San Diego, Cal., for petitioner.

Robert W. Conyers and Sloane & Fisher, San Diego, Cal., for respondent.

HALL, District Judge.

This is a proceeding which is filed under the provisions of Section 7604 of the 1954 Internal Revenue Code,1 seeking the enforcement by this court of a subpoena issued by the Internal Revenue Bureau under Section 76022 of that Code.

According to the face of the summons, the investigation concerns the tax liability of Clifford O. Boren and Delta M. Boren. The summons is directed...

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