Crop Associates-1986, Frederick H. Behrens, Tax Matters Partner - Page 45




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               September 1, 1991, was the last time evidence was                      
               presented to the grand jury investigating the                          
               principals of AMCOR.  [Ref. to record omitted.]                        
               Between September, 1991, and March 1, 1993, there was                  
               no communication between the respondent and the                        
               Department of Justice on the issue of whether the                      
               criminal cases would be prosecuted; this was an                        
               abnormally long passage of time.  [Ref. to record                      
               omitted.]                                                              
          Petitioner offers the testimony of William Shipley, Regional                
          Counsel, Western Region, in support of the two proposed findings.           
          Mr. Shipley did not testify as to the date of the last meeting of           
          the grand jury, and he simply said that he was unaware of any               
          grand jury activity after September 1991.  Petitioner has failed            
          to show that Mr. Shipley would have been privy to the                       
          Department’s progress with the grand jury.  Further, petitioner’s           
          references in support of his second proposed finding do not                 
          support such a finding as to a lack of communication.                       
          Mr. Shipley did testify that more than 1 year passed from                   
          respondent’s submission of material to the Department and the               
          Department’s response.  He could not, however, explain the                  
          reasons for that delay.  Petitioner has failed to prove that the            
          grand jury investigation terminated on September 1, 1991.  He has           
          failed to prove that there was undue delay in terminating the               
          grand jury.  Moreover, petitioner has failed to prove that the              
          grand jury investigation was unfounded.  The testimony of                   
          respondent’s agents, in particular, George Martin, and Steve                
          Sterquell, leads us to believe that respondent’s suspicions of              





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