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SECURITIES AND EXCH. COM'N v. TIFFANY INDUSTRIES

No. 81-1106C(2).

535 F.Supp. 1160 (1982)

SECURITIES AND EXCHANGE COMMISSION, Plaintiff, v. TIFFANY INDUSTRIES, INC., et al., Defendants.

United States District Court, E. D. Missouri, E. D.

March 29, 1982.

Attorney(s) appearing for the Case

Milton S. Gould, Martin E. Karlinsky, Shea & Gould, New York City, Mario V. Mirabelli, Shea & Gould, Washington, D. C., Lewis R. Mills, Audrey G. Fleissig, Peper, Martin, Jensen, Maichel, & Hetlage, Burton M. Greenberg, London, Greenberg & Fleming, Alan C. Kohn, Kohn, Shands, Elbert, Gianoulakis & Giljum, J. R. McEachern, Guilfoil, Symington, Petzall & Shoemake, St. Louis, Mo., for defendants.

Theodore A. Levine, Gary Lynch, Steven M. Rosenberg, Burt M. Zurer, Securities & Exchange Com., Washington, D. C., Wesely D. Wedemeyer, Asst. U. S. Atty., St. Louis, Mo., for plaintiff.

MEMORANDUM

NANGLE, District Judge.

The above case is now before this Court on the motions of defendants Abraham A. Appel and Joseph Simpkins to dismiss plaintiff's complaint pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure. Both of the defendants suggest two common grounds in support of their motions to dismiss. First, defendants Appel and Simpkins contend that the Securities and Exchange Commission [hereinafter "SEC"] has failed to state...

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