United States v. Coplan

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 U.S.C. § 371 and the sufficiency of the evidence with respect to the criminal intent of certain…