Neilson

MEMORANDUM **

Jon von Gunten and his corporation, Von Gunten Inc. Services (VGIS), (Appellants) appeal from the bankruptcy court’s order voiding transfers in the amount of $878,000 from Reed E. Slatkin. The bankruptcy court determined that Slatkin had been running a fraudulent Ponzi scheme and that the transfers from Slatkin were voidable fraudulent conveyances that occurred within seven years of Slatkin’s bankrupts cy. 1 We affirm the bankruptcy court’s order.

Where, as here, the bankruptcy court’s decision has been reviewed by the district court, we “apply the same standard of review as the district court applied to the bankruptcy court’s decision: findings of fact are reviewed under a clearly erroneous standard and conclusions of law are reviewed de novo.” Lundell v. Anchor Constr. Specialists, Inc., 223 F.3d 1035 , 1039 (9th Cir.2000). We have further held that a lower court’s evidentiary rulings must be affirmed unless they are “manifestly erroneous and prejudicial.” Orr v. Bank of Am., 285 F.3d 764, 773 (9th Cir.2002) (emphasis in original).

1. Appellants’ objections to the bankruptcy court’s determination that von Gunten was the beneficiary of transfers to VGIS are not…