unlike those entities deemed transferees under Bonded’s dominion and control test, Avis & Archibald was not “free to invest [the funds] in lottery tickets or uranium stocks” or any other endeavor. Bonded, 838 F.2d at 894. Instead, Avis & Archibald “ ‘receivfed] [the funds] in trust or as agent for someone else’ ” (i.e., Big Sky). Rupp, 95 F.3d at 942 (quoting Richardson, 164 B.R. at 127); see also Finley, Rumble, 130 F.3d at 58 (“a commercial entity that, in the ordinary course of its business, acts as a mere conduit for funds and performs that role consistent with its contractual undertaking in respect of the challenged transaction, is not an initial transferee within the meaning of § 550(a)(1)”); Brunson v. Sec. First Nat’l Bank (In re Coutee), 984 F.2d 138, 140-41 (5th Cir.1993) (<HOLDING>); Danning v. Miller (In re Bullion Reserve of
holding attorney violated rules 3214 and 32116d when he failed to keep his clients informed about the status of their cases failed to communicate with his clients after their repeated requests for information and failed to  account for or return client money from retainer fees holding the commissions recommendation that the attorney be ordered to refund his clients funds could not be adopted because the stipulation failed to detail the amount of such funds and no witness testimony or evidence was taken on the matter holding a party to be an initial transferee because she was given legal title to the funds holding that it was a violation of maryland rules 16607 and 16609 for an attorney to borrow money in the form of a home equity loan and to then deposit the borrowed money into his trust account in order to pay the amount owed to his client holding that a law firm receiving funds for a client was not an initial transferee because the firms role with respect to the received money was to accept the funds in settlement of its clients case deposit the money in trust keep as fees only what the the clients agreed to and pay the rest to the bank on behalf of the clients in satisfaction of their loan