MEMORANDUM OPINION
GERALD K. GIBSON, Bankruptcy Judge.
In this adversary proceeding, Pittsburgh National Bank, the plaintiff, petitions the Court to deny the discharge of Victoria Ellen Dee, the defendant, pursuant to section 727(a)(2) of the Bankruptcy Reform Act of 1978, 11 U.S.C. § 101 et. seq. (the Code). Section 727(a)(2) provides in pertinent part that the Court shall grant the debtor a discharge unless
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