Securities & Exchange Commission v. Amerindo Investment Advisors

14-2425 Securities & Exchange Commission v. Amerindo Investment Advisors et al. UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT SUMMARY ORDER RULINGS BY SUMMARY ORDER DO NOT HAVE PRECEDENTIAL EFFECT. CITATION TO A SUMMARY ORDER FILED ON OR AFTER JANUARY 1, 2007, IS PERMITTED AND IS GOVERNED BY FEDERAL RULE OF APPELLATE PROCEDURE 32.1 AND THIS COURT’S LOCAL RULE 32.1.1. WHEN CITING A SUMMARY ORDER IN A DOCUMENT FILED WITH THIS COURT, A PARTY MUST CITE EITHER THE FEDERAL APPENDIX OR AN ELECTRONIC DATABASE (WITH THE NOTATION “SUMMARY ORDER”). A PARTY CITING A SUMMARY ORDER MUST SERVE A COPY OF IT ON ANY PARTY NOT REPRESENTED BY COUNSEL. 1 At a stated term of the United States Court of Appeals 2 for the Second Circuit, held at the Thurgood Marshall United 3 States Courthouse, 40 Foley Square, in the City of New York, 4 on the 26th day of February, two thousand sixteen. 5 6 PRESENT: DENNIS JACOBS, 7 DENNY CHIN, 8 CHRISTOPHER F. DRONEY, 9 Circuit Judges. 10 11 - - - - - - - - - - - - - - - - - - - -X 12 SECURITIES & EXCHANGE COMMISSION, 13 Plaintiff-Appellee, 14 15 -v.- 14-2425 16 17 AMERINDO INVESTMENT ADVISORS et al., 18 Defendants-Appellants. 19 - - - - - - - - - - - - - - - - - - - -X 20 21 FOR APPELLANTS: VIVIAN SHEVITZ, South Salem, New 22 York. 23 24 FOR APPELLEE: EMILY T.P. ROSEN (with Anne K. 25 Small, Michael A. Conley, John 26 W. Avery & Stephen G. Yoder on 27 the brief), UNITED STATES 28 SECURITIES & EXCHANGE 29 COMMISSION, Washington, D.C. 1 1 Appeal from a judgment of the United States District 2 Court for the Southern District of New York (Sullivan, J.). 3 4 UPON DUE CONSIDERATION, IT IS HEREBY ORDERED, ADJUDGED 5 AND DECREED that the judgment of the district court be 6 AFFIRMED. 7 8 Appellants Amerindo Investment Advisors Inc. et al. 9 appeal from the judgment of the United States District Court 10 for the Southern District of New York (Sullivan, J.), 11 granting summary judgment, in favor of plaintiff-appellee 12 Securities & Exchange Commission (“SEC”), and ordering 13 various remedies. We assume the parties’ familiarity with 14 the underlying facts, the procedural history, and the issues 15 presented for review. 16 17 1. Appellants contend that Section 30(b) of the 18 Securities Exchange Act barred the SEC enforcement 19 proceeding. But Section 30(b) is inapplicable because the 20 transactions at issue were domestic in character, i.e., “the 21 purchaser incurred irrevocable liability within the United 22 States to take and pay for a security, or . . . the seller 23 incurred irrevocable liability within the United States to 24 deliver a security.” Absolute Activist Value Master Fund 25 Ltd. v. Ficeto, 677 F.3d 60, 68 (2d Cir. 2012). For similar 26 reasons, appellants’ argument based on Morrison v. Nat’l 27 Austl. Bank Ltd., 561 U.S. 247 (2010), must be rejected; 28 Absolute Activist clearly defined “domestic transactions” in 29 the wake of Morrison; and appellants fail to deal with the 30 evidence showing that the victims of the fraud incurred 31 irrevocable liability in the United States. Absolute 32 Activist, 677 F.3d at 67. We acknowledged as much in the 33 related criminal appeal. See United States v. Vilar, 729 34 F.3d 62, 77 (2d Cir. 2013) (“In light of these domestic 35 transactions, we are persuaded that, based on the record 36 evidence, a jury would have found that Vilar and Tanaka 37 engaged in fraud in connection with a domestic purchase or 38 sale of securities . . . .”). There is no basis for us to 39 reconsider our decision in Absolute Activist. 40 41 2. Appellants claim that the district court lacked 42 subject matter jurisdiction based on the applicable statute 43 of limitations. See 28 U.S.C. § 2462. However, “most time 44 bars are nonjurisdictional,” and appellants “must clear a 2 1 high bar to establish that a statute of limitations is 2 jurisdictional.” United States v. Wong, 135 S.Ct. 1625, 3 1632 (2015). Appellants have not met this burden. 4 5 In any event, Vilar and Tanaka waived their statute of 6 limitations defense by not raising it in their motion to 7 dismiss the amended complaint. “A claim that a statute of 8 limitations bars a suit is an affirmative defense, and, as 9 such, it is waived if not raised in the answer to the 10 complaint.” Litton Indus., Inc. v. Lehman Bros. Kuhn Loeb 11 Inc., 967 F.2d 742, 751-52 (2d Cir. 1992), as amended (Sept. 12 23, 1992) (citing Fed. R. Civ. P. 8(c)). In their motion to 13 dismiss, Vilar and Tanaka only opposed the imposition of 14 civil monetary penalties. As to the Entity Defendants, the 15 statute of limitations defense was abandoned by their 16 failure to appear and assert that defense. See Doe v. 17 Constant, 354 F. App’x 543, 545 (2d Cir. 2009) (affirming 18 entry of default judgment and noting that “timeliness . . . 19 is an affirmative defense that may be forfeited or waived.” 20 (internal citation omitted)). The district court properly 21 imposed disgorgement and injunctive relief and correctly 22 limited civil penalties to “gains only from frauds occurring 23 within the five-year statute of limitations for civil 24 penalties.” S.E.C. v. Amerindo Inv. Advisors, Inc., No. 05 25 Civ. 5231 (RJS), 2014 WL 2112032, at *11 (S.D.N.Y. May 6, 26 2014). 27 28 3. Appellants challenge the use of collateral estoppel 29 based on their prior criminal convictions. “It is well- 30 settled that a criminal conviction . . . constitutes 31 estoppel in favor of the United States in a subsequent civil 32 proceeding as to those matters determined by the judgment in 33 the criminal case.” United States v. Podell, 572 F.2d 31, 34 35 (2d Cir. 1978). Appellants proffer no persuasive reason 35 to depart from this principle; they simply recite a string 36 of unsubstantiated assertions that they failed to raise 37 below–-thus waiving these arguments--which do not, in any 38 event, provide any reason to doubt the fairness of the prior 39 criminal proceedings. 40 41 4. Appellants argue that the entry of default judgment 42 against the Entity Defendants was inappropriate. “It is 43 settled law that a corporation may not appear in a lawsuit 44 against it except through an attorney, and that, where a 3 1 corporation repeatedly fails to appear by counsel, a default 2 judgment may be entered against it . . . .” S.E.C. v. 3 Research Automation Corp., 521 F.2d 585, 589 (2d Cir. 1975) 4 (citations omitted). The district court ordered the Entity 5 Defendants to appear at a hearing and show cause why default 6 judgment should not be entered against them; they did not 7 appear. Appellants nevertheless challenge a number of facts 8 in the complaint, something the Entity Defendants cannot do 9 because “a default is an admission of all well-pleaded 10 allegations against the defaulting party.” Vermont Teddy 11 Bear Co., Inc. v. 1-800 Beargram Co., 373 F.3d 241, 246 (2d 12 Cir. 2004). Appellants also contend that the complaints 13 were not properly served on the Entity Defendants; this, 14 however, does not explain why they failed to appear at the 15 show-cause hearing. In any event, the Entity Defendants did 16 not make this argument below; it is waived. See In re 17 Nortel Networks Corp. Sec. Litig., 539 F.3d 129, 132 (2d 18 Cir. 2008). 19 20 5. Appellants take issue with each of the remedies 21 imposed by the district court. “Once the district court has 22 found federal securities law violations, it has broad 23 equitable power to fashion appropriate remedies, including 24 ordering that culpable defendants disgorge their profits.” 25 S.E.C. v. First Jersey Sec., Inc., 101 F.3d 1450, 1474 (2d 26 Cir. 1996). Regarding disgorgement, appellants provide no 27 basis to disturb the district court’s conclusion that the 28 SEC reasonably approximated the pertinent gains; at most, 29 they point to some uncertainty in the calculations, but “the 30 burden of that uncertainty must be borne” by appellants. 31 S.E.C. v. Razmilovic, 738 F.3d 14, 35 (2d Cir. 2013). As to 32 the award of prejudgment interest, “[a] decision to grant 33 prejudgment interest is ‘confided to the district court’s 34 broad discretion, and will not be overturned on appeal 35 absent an abuse of that discretion.’” S.E.C. v. Contorinis, 36 743 F.3d 296, 307 (2d Cir. 2014) (quoting Endico Potatoes, 37 Inc. v. CIT Grp./Factoring, Inc., 67 F.3d 1063, 1071-72 (2d 38 Cir. 1995)). “Prejudgment interest on a disgorgement amount 39 is intended to deprive the wrongdoer of the benefit of 40 holding the illicit gains over time by reasonably 41 approximating the cost of borrowing such gain from the 42 government.” Id. at 308. The district court’s imposition 43 of prejudgment interest furthered this aim, and “we detect 44 no abuse of discretion by the district court in ordering 4 1 [appellants] to pay prejudgment interest.” Id. Appellants 2 further argue that the SEC was required to trace the ill- 3 gotten gains, an argument that has been unambiguously 4 rejected by this Court. See F.T.C. v. Bronson Partners, 5 LLC, 654 F.3d 359, 374 (2d Cir. 2011) (“Indeed, it is by now 6 so uncontroversial that tracing is not required in 7 disgorgement cases that we recently rejected an argument to 8 the contrary via summary order.”). 9 10 Appellants challenge the civil penalties levied by the 11 district court. “Beyond setting maximum penalties, the 12 statutes leave ‘the actual amount of the penalty . . . up to 13 the discretion of the district court.’” Razmilovic, 738 F.3d 14 at 38 (quoting S.E.C. v. Kern, 425 F.3d 143, 153 (2d Cir. 15 2005) (alterations in original)). The district court 16 properly exercised its discretion in determining that Tier 17 III penalties were appropriate, given appellants’ egregious 18 conduct, and in imposing civil penalties of $10,000,000 19 against both individual defendants and $17,969,803.27 20 against the Entity Defendants. 21 22 Appellants argue that the district court erred in its 23 appointment of a receiver and in its approval of a plan for 24 interim distributions. “There is no question that district 25 courts may appoint receivers as part of their broad power to 26 remedy violations of federal securities laws.” S.E.C. v. 27 Byers, 609 F.3d 87, 92 (2d Cir. 2010). And “once the 28 district court satisfies itself that the distribution of 29 proceeds in a proposed SEC disgorgement plan is fair and 30 reasonable, its review is at an end.” S.E.C. v. Wang, 944 31 F.2d 80, 85 (2d Cir. 1991). The district court conducted 32 such a review in reaching its conclusion that pro rata 33 distribution was fair and reasonable. 34 35 6. Appellants contend that the remedies violate the 36 prohibition against Double Jeopardy in the Fifth Amendment 37 and the Excessive Fines Clause in the Eighth Amendment. 38 Because none of the remedies is criminal in nature, the 39 “Double Jeopardy Clause is therefore inapplicable.” S.E.C. 40 v. Palmisano, 135 F.3d 860, 866 (2d Cir. 1998). As for the 41 Eighth Amendment, “we determine whether the forfeiture is 42 ‘grossly disproportional to the gravity of a defendant’s 43 offense.’” United States v. Sabhnani, 599 F.3d 215, 262 (2d 44 Cir. 2010) (quoting United States v. Bajakajian, 524 U.S. 5 1 321, 334 (1998)). The indicia of disproportionality are 2 virtually identical to the factors the district court 3 evaluated in fashioning the appropriate remedies; hence, no 4 Eighth Amendment violation appears on this record. 5 6 For the foregoing reasons, and finding no merit in 7 appellants’ other arguments, we hereby AFFIRM the judgment 8 of the district court. 9 10 FOR THE COURT: 11 CATHERINE O’HAGAN WOLFE, CLERK 12 6