SEC. & Exch. Comm'n v. Kokesh

HARTZ, Circuit Judge.

This case returns to us after reversal and remand from the United States Supreme Court. The Supreme Court held that the claims for disgorgement against Defendant Charles Kokesh brought by the Securities and Exchange Commission (SEC) were subject to the five-year limitations period in 28 U.S.C. § 2462 . The SEC contends that $5,004,773 was converted within this period and must be disgorged. Mr. Kokesh contends that the SEC's causes of action first accrued more than five years before it filed its claim. We agree with the SEC because the SEC's claims accrued separately for…