PAUL KELLY, Jr., Circuit Judge.
Plaintiff-appellant Securities and Exchange Commission (SEC) appeals from the district court's order granting summary judgment in favor of defendant-appellee George Stayner and denying a permanent injunction against Mr. Stayner. Our jurisdiction arises under 28 U.S.C. §§ 1291 & 1292(a) and we affirm.
Background
Mr. Stayner, a certified public accountant, prepared a materially false and misleading...
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