Court of Appeals for the Second Circuit August 2, 1989, Nos. 870-875, Dockets 88-6294, 88-6296, 88-6298, 88-6300, 88-6302 and 88-6304 (Securities & Exchange Commission v. Levine)

KEARSE, Circuit Judge:

These appeals by (1) Dennis B. Levine and Robert M. Wilkis, defendants in civil actions commenced by plaintiff Securities and Exchange Commission (“SEC” or “Commission”), (2) the United States of America, to wit, the Internal Revenue Service (“IRS”), and the New York State Department of Taxation and Finance (the “State”), which have claims against Levine and Wilkis, and (3)