In re: NF and AF

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that Liu’s analysis applies to 3 1 disgorgement under § 78u(d)(7)
• noting that there is “no constitutional right to counsel in [a] civil enforcement action”
• presuming Congress ascribed a particular meaning to this specific language as previously defined by the Supreme Court
• stating “we decline to disturb the district court’s rulings as to either disgorgement or civil penalties”
• finding an explicit retroactivity command for pending actions and ending the inquiry
• affirming award of prejudgment interest at 7 ||the IRS underpayment rate

Source: CourtListener parenthetical corpus (CC0).