Year: 2006

When three former Merrill Lynch executives were convicted late last year of conspiracy and wire fraud based on a barge parking deal undertaken, according to the government, to help Enron meet its earnings expectations and thus falsify its financial statements …

Prosecutorial overreach: Convictions of ML executives in Enron barge deal are reversed Read More »

A second opinion in U.S. v. Stein, S1 05 Crim. 0888 (LAK) (S.D.N.Y. July 25, 2006) (“Stein II”), again concludes that the government’s actions in seeking the cooperation of KPMG with its investigation of the firm’s tax shelter practices violates …

Measuring Cooperation: Give the Government What it Needs, Not What it Wants Read More »