CREATE PROC myProc(@JustGross bit)
AS
SELECT Value, Name
FROM myTable
WHERE (Name = 'GROSS' AND @JustGross=1)
OR (Name != 'GROSS' AND @JustGross=0)
Calling with @JustGross parameter = 1 will show just GROSS GROSS, calling it with @JustGross parameter = 0 will show everything EXCEPT GROSS GROSS