The Second Circuit concluded that to satisfy the "substantial assistance" requirement for aiding and abetting in a civil SEC enforcement action, the SEC must show that the defendant "in some sort associate[d] himself with the venture, that he participate[d] in it as in something that he wishe[d] to bring about, [and] that he [sought] by his action to make it succeed." The defendant in the case, who won his motion to dismiss in the district court, argued that "substantial assistance" should be defined as proximate cause. But the Second Circuit disagreed, noting that proximate cause "is the language of private tort actions; it derives from the need of a private plaintiff, seeking compensation, to show that his injury was proximately caused by the defendants' actions." The court noted that "in an enforcement action, civil or criminal, there is no requirement that the government prove injury," so proximate cause is irrelevant.