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Bon mots

"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)

Appeal Dismissed - Failure To File Brief

Markland Technologies, Inc., Exchange Act Rel. 59476, February 27, 2009

Not much to discuss here. Markland's registration was revoked by an ALJ for failing to file periodic reports. Its appeal brief was due on February 9, 2009, and since it failed to file that brief or move for an extension of time, the Commission sua sponte dismissed the appeal. The Commission also declared that the ALJ's initial decision which was abrogated by the filing of the appeal has been reinstated.