United States of America v. S. Don Huckaby

OPINION

RANDALL, Circuit Judge:

Sidney Don Huckaby appeals from an order of the United States District Court for the Western District of Texas enforcing an Internal Revenue Service summons issued against him as president of Good Times Liquor, Inc. The order requires production of an accounts receivable ledger for the 1980, 1981, and 1982 tax years. In the summons enforcement hearing, Huckaby asserted as a defense that he did not possess the requested document, but he declined to be cross-examined on the ground that his answers might tend to incriminate him and thus he was privileged not to…