Second Circuit -- United States v. Coplan

Klein conspiracy is a well-settled question - Scotus & circuit precedent endorsed.  No a common-law crime, but creature of the statute.

Insufficient evidence for conspiracy -- possibly just good faith tax prep.

Knowing joinder of conspiracy needed for Pinkerton culpability.

Much dicussion of sufficiency of the evidence for different counts of conspiracy.

As deft was trying to mislead IRS agents in SDNY, materiality requirement in statute means that venue is proper in SDNY.

Admission of statements by unindicted party sufficiently probative, as finder o fact could have decided that it was reasonable to think that the statements at issue found their way to the conspirators.

Admission of co-conspirator statements does not require formal finding of a conspiracy for each statement or conspirator.

No abuse of discretion in barring deposition transcript under hearsay when introduced for the purpose of proving general truthfulness during the deposition.

Prosc. referrencing matter in opening means that its not a new issue in rebuttals.

Given data known by deft, conscious avoidance instruction was appropriate.

District Court erred in imposing fine over statutory maximum.  Other sentencing not unreasonable.

United States v. Coplan