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IN RE CANOPY FINANCIAL, INC.

No. 12-3239.

708 F.3d 934 (2013)

In the Matter of CANOPY FINANCIAL, INC., Debtor. Appeal of Buddha Entertainment, LLC.

United States Court of Appeals, Seventh Circuit.

Decided February 28, 2013.

Attorney(s) appearing for the Case

Gus Anthony Paloian, Attorney, Seyfarth Shaw LLP, Chicago, IL, for Debtor.

Kevin P. Ray, Attorney, Greenberg Traurig, LLP, Chicago, IL, for Buddha Entertainment, LLC.

James B. Sowka, Attorney, Seyfarth Shaw LLP, Chicago, IL, for Gus Anthony Paloian.

Before EASTERBROOK, Chief Judge, and POSNER and TINDER, Circuit Judges.

EASTERBROOK, Chief Judge.

Canopy Financial developed and marketed software for banks and health-care payers to handle health-related savings and spending accounts. It also administered the health-care funds of almost 2,000 entities. When Canopy entered bankruptcy in 2009, it became clear that Anthony Banas and Jeremy Blackburn had misappropriated more than $90 million from both Canopy's investors and the customers that had...

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