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S.E.C. v. SHERMAN

No. CV 08-2517 CAS. Bankruptcy No. LA02-15059 BR. Adversary No. AD07-01766 BR.

406 B.R. 883 (2009)

SECURITIES and EXCHANGE COMMISSION, Defendant-Appellant, v. Richard G. SHERMAN, Plaintiff-Appellee.

United States District Court, C.D. California, Western Division.

May 14, 2009.

ORDER REVERSING DECISION OF THE UNITED STATES BANKRUPTCY COURT

CHRISTINA A. SNYDER, District Judge.

I. INTRODUCTION

This appeal presents an issue of first impression concerning the application of 11 U.S.C. § 523(a)(19), which was added to the Bankruptcy Code as part of the Public Company Accounting Reform and Investor Protection Act of 2002, Pub.L. No. 107-204, § 803(3), 116 Stat. 745,...

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