Securities & Exchange Commission v. Levine

KEARSE, Circuit Judge:

These appeals by (1) Dennis B. Levine and Robert M. Wilkis, defendants in civil actions commenced by plaintiff Securities and Exchange Commission (“SEC” or “Commission”), (2) the United States of America, to wit, the Internal Revenue Service (“IRS”), and the New York State Department of Taxation and Finance (the “State”), which have claims against Levine and Wilkis, and (3) Arden Way Associates, et al. (“Arden Way” or the “Arden Way claimants”), who are plaintiffs in a related action, challenge orders of the United States District Court for the Southern District of New…