Task: Text Completion
Input (English): had relied on Generally Accepted Accounting Principals (“GAAP”) to value the paintings and the land. G. Levine Test, at 86:8-87:2. Defendants, however, did not show at trial or at the remedies hearing that the assets were correctly valued according to GAAP, or that GAAP was even relevant to the question of the value of the purported interest in the Tennessee land or the Sky Jones paintings. B. The Levines Made the False Statements With Reckless Disregard for Their Veracity 8. By determining that the Levines violated § 10(b) and Rule 10b-5, the jury found that the Levine’s fraudulent statements were made at least recklessly as to their falsity, if not knowingly. See Jury Verdict Form [# 169]; see also Ernst & Ernst v. Hochfelder, 425 U.S. 185, 193, 96 S.Ct. 1375, 47 L.Ed.2d 668 (1976) (<HOLDING>). II.THE COMMISSION HAS PARTIALLY MET ITS 
 Holding statements: (A) holding that  10b and rule 10b5 apply to frauds against brokers (B) holding only purchasers and sellers of securities can recover under section 10b and rule 10b5 (C) holding that no private cause of action for damages will lie under  10b and rule 10b5 in the absence of any allegation of scienter  intent to deceive manipulate or defraud (D) holding that a private plaintiff is not entitled to maintain an aiding and abetting action under  10b or rule 10b  5 (E) holding that a person violates  10b and rule 10b5 when he misappropriates confidential information  in breach of a duty owed to the source of the information
Output (English): (C)