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U.S. plans audiotapes of Rajaratnam-Gupta conspiracy
Assistant Attorney Jonathan Streeter at a Friday court hearing said the evidence concerns the $5 billion investment in September 2008 by Warren Buffett's Berkshire Hathaway Inc into Goldman, as well as Goldman's financial results.
The Berkshire stake remains widely seen as having provided stability for Goldman at the height of the financial crisis.
Rajaratnam's insider trading trial starts on March 8.
(Reporting by Grant McCool, editing by Gerald E. McCormick)