Evelyn Hubner v. Lloyd M. Tucker, Special Agent, Internal Revenue Service

The previous opinion in the instant case is withdrawn upon the petition for rehearing because of the filing of opinions in Local 174, International Brotherhood of Teamsters v. United States, 9 Cir., 240 F.2d 387 , and Boren v. Tucker, 9 Cir., 239 F.2d 767 . We agree with the results and reasoning of both of these opinions. The present opinion is substituted to clarify our attitude, in the light of these decisions, with certain modifications and additions to meet the petition on rehearing and prevent misunderstanding. We reaffirm our former conclusions and therefore deny the petition for rehearing.

Appeal has here been taken from the judgment of the District Court adjudging that attachment against the person of Evelyn Hubner as and for contempt should be issued and said Evelyn Hubner remanded to the custody of the Marshal until she complies with an administrative subpoena issued by a Special Agent of the Internal Revenue Service and that the Special Agent who issued the subpoena “shall have the right at all reasonable times to examine said Books of Account, records and documents.”

The cause arose upon a petition of the Special Agent of the Internal Revenue Service to enforce an…