MEMORANDUM OPINION
ALLGOOD, Senior District Judge.
This is an appeal of an order filed January 4, 1977, by the Bankruptcy Judge granting judgment to the plaintiff, Walter E. Heller and Company of Alabama (hereinafter referred to as Heller), on its complaint alleging that the debt owed it by defendants Larry Merrill, Caroline Merrill, D. Wayne Merrill and Susan Merrill was not dischargeable under Section 17 of the Bankruptcy Act. The principal contentions...
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