UNITED STATES of America, Appellee,
v.
Robert COPLAN, Martin Nissenbaum, Richard Shapiro, Brian Vaughn, Charles Bolton, Defendants-Appellants,
David L. Smith, Defendant.
United States Court of Appeals, Second Circuit.https://leagle.com/images/logo.png
Nathan Lewin , ( Alyza D. Lewin , on the brief), Lewin & Lewin, LLP, Washington, DC, for Defendant-Appellant Martin Nissenbaum.
Alexandra A.E. Shapiro , ( Marc E. Isserles and James Darrow , on the brief), Shapiro, Arato & Isserles LLP, New York, NY; Morvillo, Abramowitz, Grand, Iason, Anello & Bohrer, P.C., New York, NY, of counsel; for Defendant-Appellant Richard Shapiro.
Marc N. Garber , The Garber Law Firm, P.C., Marietta, GA, for Defendant-Appellant Charles Bolton.
Joshua L. Dratel , Joshua L. Dratel, P.C., New York, NY, for amicus curiae New York Council of Defense Lawyers; Laura Grossfield Birger and Rachel B. Kane, Cooley LLP, New York, NY, for amicus curiae National Association of Criminal Defense Lawyers; in support of Defendants-Appellants.
Judge KEARSE dissents in part in a separate opinion.
United States Court of Appeals, Second Circuit.
JOSÉ A. CABRANES, Circuit Judge:
We consider here the fate of four partners and employees of Ernst & Young, LLP ("E & Y"), one of the largest accounting firms in the world, who appeal their convictions in connection with the development and defense of five "tax shelters" that were sold or implemented by E & Y between 1999 and 2001. At issue, among other things, is the scope of criminal liability in a conspiracy to defraud the United States under 18...
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