Prosecutors had accused Gupta, 67, of passing tips to hedge fund manager Raj Rajaratnam about Goldman's financial results and a crucial $5 billion investment from Warren Buffett's Berkshire Hathaway Inc in 2008. But citing the 2014 ruling, Gary Naftalis, Gupta's lawyer, jurors were given instructions that allowed them to convict Gupta without any proof as legally required that he tipped the Galleon Group founder in exchange for a quid pro quo."He never received a dime in connection with anything in fall 2008," Naftalis said. Members of the three-judge panel appeared accepting of the prosecution's arguments that evidence showed Gupta was motivated by a desire to secure Rajaratnam's help in recouping losses he sustained in an investment fund they formed together. "Doesn't it seem Mr. Gupta will have some understanding that if he does something good for Mr. Rajaratnam, he would benefit?" Circuit Judge Richard Wesley asked.