▁there ▁is ▁always ▁the ▁tempt ation ▁for ▁them ▁to ▁eng age ▁in ▁some ▁form ▁of ▁front ▁running ▁– ▁the ▁illegal ▁practice ▁where by ▁a ▁bro ker ▁executes ▁orders ▁for ▁their ▁own ▁account ▁before ▁filling ▁orders ▁previously ▁submitted ▁by ▁their ▁customers , ▁thereby ▁benef iting ▁from ▁any ▁changes ▁in ▁prices ▁induced ▁by ▁those ▁orders . ▁ ▁Document s ▁under ▁se al ▁in ▁a ▁de cade - long ▁law suit ▁concerning ▁e To ys . com ' s ▁IP O ▁but ▁obtained ▁by ▁New ▁York ▁Times ''' ▁Wall ▁Street ▁Business ▁column ist ▁Joe ▁N oc era ▁alleg ed ▁that ▁IP Os ▁managed ▁by ▁Gold man ▁Sach s ▁and ▁other ▁invest ment ▁bank ers ▁involved ▁asking ▁for ▁kick back s ▁from ▁their ▁institution al ▁clients ▁who ▁made ▁large ▁prof its ▁f li pping ▁IP Os ▁which ▁Gold man ▁had ▁intention ally ▁under valu ed . ▁De pos itions ▁in ▁the ▁law suit ▁alleg ed ▁that ▁clients ▁will ingly ▁comp lied ▁with ▁these ▁dem ands ▁because ▁they ▁understood ▁it ▁was ▁necessary ▁in ▁order ▁to ▁particip ate ▁in ▁future ▁hot ▁issues . ▁Re ut ers '' ▁Wall ▁Street ▁correspond ent ▁Felix ▁Sal mon ▁ret ract ed ▁his ▁earlier , ▁more ▁conc ili atory , ▁statements ▁on ▁the ▁subject ▁and ▁said ▁he ▁believed ▁that ▁the ▁depos itions ▁show ▁that ▁companies ▁going ▁public ▁and ▁their ▁initial ▁consumer ▁stock hold ers ▁are ▁both ▁def ra ud ed ▁by ▁this ▁practice , ▁which ▁may ▁be ▁w ides p read ▁throughout ▁the ▁IP O ▁fin ance ▁industry . ▁The ▁case ▁is ▁on going