SEC, et al v. Management Solutions, et al
| SECURITIES AND EXCHANGE COMMISSION |
| MANAGEMENT SOLUTIONS, INC., a Texas corporation, WENDELL A. JACOBSON and ALLEN R. JACOBSON |
| BOYD SUMMERHAYS, LC, GARY C. WILLIAMSON and FOUNTAIN GREEN, L.L.C. |
| GIL A. MILLER, Receiver and COUNCIL PROPERTIES, L.L.C. |
| 14-4157 |
| December 12, 2014 |
| U.S. Court of Appeals, Tenth Circuit |
| Securities, Commodities, Exch. |
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