Reference for Kiddushin 162:10

אלא תנאי היא דתניא אמר רבי מאיר הזהרו בי מפני בתי אמר רבי טרפון הזהרו בי מפני כלתי ליגלג עליו אותו תלמיד אמר רבי אבהו משום רבי חנינא בן גמליאל לא היו ימים מועטים עד שנכשל אותו תלמיד בחמותו

A MAN MAY BE ALONE WITH HIS MOTHER'Rab Judah said in R'Assi's name: A man may be alone with his sister, and dwell with his mother and daughter [alone]. When he stated it in Samuel's presence, he said: One may not be alone with any person interdicted in the Torah, [and] even with an animal. We learnt: A MAN MAY BE ALONE WITH HIS MOTHER AND His DAUGHTER, AND HE MAY SLEEP WITH THEM IN IMMEDIATE BODILY CONTACT, - this refutes Samuel? - Samuel can answer you: And on your view, [how explain] what was taught: '[As regards] a sister, a mother-in-law, and all other forbidden relations of the Torah, one may be alone with them only when there are witnesses', thus, only in the presence of witnesses, but not otherwise? But [you must say] it is [a controversy of] Tannaim.

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