MEMORANDUM OPINION AND ORDER
RICHARD L. SPEER, Bankruptcy Judge.
Trial was held on the Complaint of the Plaintiff for determination of dischargeability of debt, with the following Counsel present: Gordon Senerius, Attorney for Plaintiff and David L. Sipe, Attorney for the Defendants. Testimony having been entered, exhibits introduced and final arguments having been made, the Court makes the following findings of fact:
FINDINGS OF FACT
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