Clifford O. Boren, Delta M. Boren and Clifford O. Boren Contracting Co., Inc. v. Lloyd M. Tucker, Special Agent, Internal Revenue Service

Appeal is here taken from the judgment of the District Court adjudging the appellants Clifford O. Boren, as President, and Delta M. Boren, as Vice-President, of Clifford O. Boren Contracting Company, Inc., and the corporation, itself, and each of them, in civil contempt, and committing the two individuals to the custody of the United States Marshal until they comply with the orders of court requiring them “to produce for examination, copying, pho-tostating or photographing” certain documents; to-wit: General Journal, Cash Journal, General Ledger, Payroll Records and Payroll Checks bearing the endorsement of any of the following named persons:

Clifford O. Boren

Delta M. Boren

Marjorie H. Bell

Betty K. McCarthy

and the Clifford O. Boren Contracting Company, Inc., for the period from July 1, 1951 to December 31st, 1951.

The cause arose upon a petition of a Special Agent of the Internal Revenue Service seeking to enforce an administrative subpoena, 26 U.S.C.A. § 7604 , issued in an investigation of the internal revenue tax liability of Clifford O. Boren and Delta M. Boren for the years 1950 and 1951

When the appellants refused to comply with the subpoena, the instant petition…