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IN RE INFINITY BUSINESS GROUP, INC.

No. 21-1536.

31 F.4th 294 (2022)

IN RE: INFINITY BUSINESS GROUP, INCORPORATED, Debtor. Robert F. Anderson, as Chapter 7 Trustee for Infinity Business Group, Inc., Trustee-Appellant, v. Morgan Keegan & Company, Inc.; Keith E. Meyers, Defendants-Appellees.

United States Court of Appeals, Fourth Circuit.

Decided: April 19, 2022.

Attorney(s) appearing for the Case

ARGUED: Robert W. Humphrey, II , WILLOUGHBY & HOEFER, P.A., Charleston, South Carolina, for Appellant. Valerie S. Sanders , EVERSHEDS SUTHERLAND (US) LLP, Atlanta, Georgia, for Appellees. ON BRIEF: Mitchell Willoughby , Elizabeth Zeck , WILLOUGHBY & HOEFER, P.A., Columbia, South Carolina; Gerald Malloy , MALLOY LAW FIRM, Hartsville, South Carolina, for Appellant. Robert C. Byrd , A. Smith Podris , PARKER POE ADAMS & BERNSTEIN LLP, Charleston, South Carolina; Olga Greenberg , EVERSHEDS SUTHERLAND (US) LLP, Atlanta, Georgia, for Appellees.

Affirmed by published opinion. Judge Heytens wrote the opinion, in which Judge Richardson and Senior Judge Keenan joined.

Infinity Business Group used a dodgy accounting practice that artificially inflated its accounts receivable and therefore its revenues. The company's CEO cooked up the practice, and the board of directors and outside auditors blessed it. Many of these wrongdoers have already been held responsible for their conduct through...

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