to the one case that they cite for the proposition that there is some ability to have a consciousness of guilt theory in a civil case. They cite a Second Circuit criminal case in which the defendant was a man named Amuso. This is at 21 F.3d 1251, and it's a 1994 case. Mr. Amuso was a leader in the Lucchese cri

bstantive discussion of whether CVRA rights apply in criminal cases before the filing of charges. Instead, the courts simply cited to language from a Second Circuit decision that stated that the CVRA does not give victims any rights against defendants until those defendants have been convicted'!’—a holding clearl

bstantive discussion of whether CVRA rights apply in criminal cases before the filing of charges. Instead, the courts simply cited to language from a Second Circuit decision that stated that the CVRA does not give victims any rights against defendants until those defendants have been convicted !!* - a holding cle

ongressional determination, blocking defense efforts to obtain pretrial discovery about government witnesses. For example, in United States v. Coppa, the Second Circuit overturned the district court's approval of a scheduling order requiring the government to identify its witnesses in advance of trial. +3? The distri

Accordingly, the only dispute regarding SHC’s status is whether it is an organ of the Kingdom. In Filler v. Hanvit Bank, 378 F.3d 213 (2d Cir.2004), the Second Circuit considered various factors to determine whether an entity could be considered an organ of a foreign sovereign. Jd. at 217. The factors include: (1)

willful violation of a statute, ‘the Government must prove that the defendant acted with knowledge that his conduct was unlawful’”™ Notably, as both the Second Circuit and Fifth Circuit Courts of Appeals have found, the FCPA does not require the government to prove that a defendant was specifically aware of the FCPA

onal nature, and identification of Plaintiff would pose a risk of retaliatory physical harm to her and to others. Exh. A. All of the ten factors that the Second Circuit articulated as relevant to this analysis favor anonymity, especially factors 1-4, 7, and 10 (e.g., factors one and two: “whether the litigation invol

a result, the grantor did not receive a new cost basis in the stock purchased from the trust. The IRS has explicitly stated that it will not follow the Second Circuit's decision in Rothstein. Indeed, many estate planners rely heavily on Rev. Rul. 85-13's conclusions for a variety of estate planning techniques involvi