I won't comment on this decision due to the fact that I worked on this case when I was at the Commission. It has not previously been posted under Commission Opinions at the SEC's web site. The opinion was issued August 9, 2007, and deals with the standards the Commission will employ in considering interlocutory appeals of ALJ orders, in this case a motion denied by the ALJ that sought dismissal of the proceedings.
"You can observe a lot just by watching." Yogi Berra
"We do not distain to borrow wit or wisdom from any man who is capable of lending us either." Henry Fielding, Tom Jones
"In our complex society the accountant's certificate and the lawyer's opinion can be instruments for inflicting pecuniary loss more potent than the chisel or the crowbar." United States v. Benjamin, 328 F.2d 854, 862 (2d Cir. 1964)