Interestingly, oral argument was on November 14, 2011, so it took the panel to over a year to publish.
Given the scope of the opinion, I am going to address specific topics from the opinion in separate blog entries, beginning first with the Court's discussion of the Klein conspiracy as a prohibited common law crime, a deficiency that this panel of the the Court of Appeals could not remedy because the "common law" Klein conspiracy -- if indeed it as that -- had been approved and thus mandated for the panel by the Supreme Court and earlier Second Circuit precedent. Other topics will following in separate blogs.
The subsequent blogs are:
- Coplan #1 - Panel Questions Validity of Klein Conspiracy (12/1/12), here.
- Coplan #2 - The Sufficiency Challenge for the Conspiracy Counts (12/2/12), here.
- Coplan #3 - Venue for False Statements (18 USC 1001) (12/3/12), here.
- Coplan #4 - Court Approves Defraud / Klein Instruction -- Making the IRS Job Harder May Be Enough (12/4/12), here.
- Coplan #5 - Conscious Avoidance / Willful Blindness - Affirmed as to 1; Sidestepped as to 2 (12/4/12), here.
- Coplan # 6 - Court Approves the Economic Substance Instruction (12/5/12), here.
- Coplan #7 - Booker Variance Fixes a Glitch in the Guidelines (5/5/12), here,
- Coplan #8 - Summary (12/5/12), here.