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/usr/share/doc/r-cran-expm/copyright is in r-cran-expm 0.999-2-2.

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The actual contents of the file can be viewed below.

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Format: https://www.debian.org/doc/packaging-manuals/copyright-format/1.0/
Upstream-Name: expm
Upstream-Contact: Martin Maechler <maechler@stat.math.ethz.ch>,
                  expm-developers@lists.R-forge.R-project.org
Source: https://cran.r-project.org/package=expm

Files: *
Copyright: 2012-2016 Vincent Goulet,
                     Christophe Dutang,
                     Martin Maechler,
                     David Firth,
                     Marina Shapira,
                     Michael Stadelmann
License: GPL-2+
Comment: The CRAN policy is to encourage package authors to no  include
 the license text "to save space".  We as in Debian are aware that this
 is illegal strictly speaking but it seems we will not solve this issue
 package wise with every single package author.  The better solution
 would be to form an Debian R team which should discuss this with CRAN
 maintainers in general.

Files: debian/*
Copyright: 2014-2016 Andreas Tille <tille@debian.org>
License: GPL-2+

License: GPL-2+
 This program is free software; you can redistribute it and/or modify
 it under the terms of the GNU General Public License as published by
 the Free Software Foundation; either version 2 of the License, or
 (at your option) any later version.
 .
 This program is distributed in the hope that it will be useful,
 but WITHOUT ANY WARRANTY; without even the implied warranty of
 MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
 GNU General Public License for more details.
 .
 You should have received a copy of the GNU General Public License along
 with this program; if not, write to the Free Software Foundation, Inc.,
 51 Franklin Street, Fifth Floor, Boston, MA 02110-1301 USA.
 .
 On Debian systems, the complete text of the GNU General Public
 License can be found in `/usr/share/common-licenses/GPL'.