Nos. 05-10597, 05-11484.

487 F.3d 295 (2007)

SECURITIES AND EXCHANGE COMMISSION; et al., Plaintiffs, Lawrence J. Warfield, as Receiver for International Education Research Corporation, Plaintiff-Appellee, v. RESOURCE DEVELOPMENT INTERNATIONAL, LLC; et al., Defendants, M&M Engraving and Manufacturing Co.; Anthony Martella, Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

May 18, 2007.

Attorney(s) appearing for the Case

William John Garrison, Kelly Mitchell Crawford, Charlene Cantrell Koonce, Scheef & Stone, Dallas, TX, for Plaintiff-Appellee.

Thomas Viggers Murto, III, Mitchell Madden, MaddenSewell, John Frederick Redwine, Redwine Law Firm, Dallas, TX, for Defendants-Appellants.

Before JONES, Chief Judge, and JOLLY and STEWART, Circuit Judges.

E. GRADY JOLLY, Circuit Judge:

After Benjamin Cook's ("Cook") assets were frozen in conjunction with a pending lawsuit by the Securities and Exchange Commission, Anthony Martella ("Martella") agreed with Cook to pay Cook's lawyers $60,000 from his company's corporate account in exchange for immediate reimbursement arranged by Cook. Immediately after completing the payments to Cook's lawyers, Martella's company, M&M Engraving...

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