Securities and Exchange Commission v. Nadel et al

Filing 1105

ORDER ATTACHED granting to a limited extent 1101 Motion for Clarification. Signed by Judge Richard A. Lazzara on 2/4/2014. (CCB)

UNITED STATES DISTRICT COURT
MIDDLE DISTRICT OF FLORIDA
TAMPA DIVISION
SECURITIES AND EXCHANGE
COMMISSION,
Plaintiff,
v.

CASE NO: 8:09-cv-87-T-26TBM

ARTHUR NADEL; SCOOP CAPITAL, LLC;
and SCOOP MANAGEMENT, INC.,
Defendants,
SCOOP REAL ESTATE, L.P.;
VALHALLA INVESTMENT PARTNERS, L.P.;
VALHALLA MANAGEMENT, INC.;
VICTORY IRA FUND, LTD.; VICTORY FUND, LTD.;
VIKING IRA FUND, LLC; VIKING FUND, LLC;
and VIKING MANAGEMENT, LLC,
Relief Defendants.
/
ORDER
Before the Court is the United States of America’s Motion for Clarification of
Order Authorizing Receiver’s Execution and Submission of Amended Tax Return of
Arthur Nadel (Dkt. 1101) and The Receiver’s Response. (Dkt. 1104). After careful
consideration of the arguments, the applicable law, and the file, the Court concludes that
the motion should be granted only to the following limited extent. With respect to
clarification of the language “accept and timely process” on page 2 of the order found at
docket 1100, the order as written is not intended to nullify any statutory or regulatory

requirement governing the form and/or content of the Amended Return for Arthur Nadel.
The order is intended, rather, to permit the Receiver to submit a return on behalf of Arthur
Nadel and to receive any refund due on that return. As to the argument made regarding
the timely processing of the Amended Return and the delivery of the refund in a timely
manner, the order as it stands does not alter or limit any statutory deadline. Consequently,
the language of the order stands.
It is therefore ORDERED AND ADJUDGED that the Motion for Clarification
(Dkt. 1101) is granted to the limited extent set forth above. The order at docket 1100
remains in full force and effect as clarified.
DONE AND ORDERED at Tampa, Florida, on February 4, 2014.

s/Richard A. Lazzara
RICHARD A. LAZZARA
UNITED STATES DISTRICT JUDGE
COPIES FURNISHED TO:

Counsel of Record

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