Tucker

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 7602 2 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 to the respondent, Evelyn Hubner, requiring her to appear on November 29, 1954, before Lloyd M. Tucker, an internal revenue officer, and to bring the books and records of the partnership known as the Hubner Building Company, and the corporation known as the Hubner Building Company, relating to transactions had by that partnership with the said Clifford O. Boren and Delta M. Boren for the years 1950, 1951 and 1952, together with pay checks, invoices, correspondence, and any and all miscellaneous records,- data and memoranda relating to the transactions between said partnership and the above-named taxpayers.

*112 The respondent appeared at the time and place set in summons, but declined to produce any of the books and records claiming that to do so would violate her right against self-incrimination under…