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ARC ELECTRICAL CONSTRUCTION CO. v. COMMISSIONER

Docket Nos. 6692-82, 20563-82.

91 T.C. 947 (1988)

ARC ELECTRICAL CONSTRUCTION CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 23, 1988.

Attorney(s) appearing for the Case

Paul Friedman, for the petitioner.

Kevin M. Flynn, for the respondent.

PARR, Judge:

This case is currently before the Court on petitioner's motion to suppress certain evidence presented at trial. Petitioner asserts that the Government failed to demonstrate a "particularized need" for access to certain grand jury materials as required by United States v. Sells Engineering, Inc., 463 U.S. 418 (1983).

Arc Electrical Construction Co. (Arc) and several of its officers and directors were...

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