In Re April 1977 Grand Jury Subpoenas. General Motors Corporation v. United States

WEICK, Circuit Judge.

General Motors Corporation (GM) has perfected an interlocutory appeal to this Court from an order of the District Court denying GM’s motion for a protective order seeking inter alia the disqualification of Meno W. Piliaris, an Internal Revenue Service (IRS) attorney, from participating in the conduct of a grand jury proceeding investigating alleged income tax evasions by GM. GM contends that such participation by Piliaris is unlawful and creates a conflict of interest or an appearance of such a conflict.

I

THE FACTS

During a 1975 audit by IRS of GM’s 1972 income tax returns…