U.S. v. COPLAN

Docket No. 10-583-cr.

703 F.3d 46 (2012)

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.

Decided: November 29, 2012.


Attorney(s) appearing for the Case

Richard C. Tarlowe , Assistant United States Attorney, ( Mark Lanpher , Andrea L. Surratt , and Katherine Polk Failla , Assistant United States Attorneys, on the brief), for Preet Bharara, United States Attorney for the Southern District of New York, New York, NY, for Appellee United States of America.

Dennis P. Riordan , ( Donald M. Horgan and Gary Dubcoff , on the brief), Riordan & Horgan, San Francisco, CA; Ted Sampsell Jones , William Mitchell College of Law, St. Paul, MN, for Defendant-Appellant Robert Coplan.

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.

Paul B. Bergman , Law Offices of Paul B. Bergman, PC, New York, NY; Robert G. Anderson , Donna Brown Jacobs , Butler, Snow, O'Mara, Stevens & Cannada, PLLC, Ridgeland, MS, for Defendant-Appellant Brian Vaughn.

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.


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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