OPINION
DISCHARGEABILITY — BUILDERS TRUST FUND — FIDUCIARY
DAVID E. NIMS, Jr., Bankruptcy Judge.
Sieting Construction (Sieting) filed its complaint against Howard G. Emmert, Sr., (Emmert), the debtor, for a determination that the claim of Sieting is nondischargeable and for the entry of a judgment thereon.
The parties have submitted this proceeding on a stipulation of facts which is as follows:
"1. That the Plaintiff...
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