Securities and Exchange Commission v. Haligiannis, 608 F.Supp. 2d.444
In this case, MHH&H represented a judgment creditor of the defendant, who intervened in an action brought by the Securities and Exchange Commission (“SEC”) in which the SEC sought to seize and liquidate the defendant’s assets to pay the victims of the defendant’s securities fraud. MHH&H’s client intervened in order to assert that its judgment lien had priority to the SEC’s claims and therefore, that it was entitled to have its judgment paid in full before the SEC could utilize any of the proceeds. MHH&H’s client also argued that its lien had priority to an unrecorded federal tax lien. The court ruled for MHH&H’s client on both grounds and MHH&H was successful in having its client’s judgment paid in full.