OPINION
EMIL F. GOLDHABER, Bankruptcy Judge:
The matter in dispute in this case arises out of a complaint filed by one Kathleen Miller ("Miller") seeking to have a debt owed to her by the husband-debtor ("Mullican") determined to be nondischargeable. We conclude that the debt was created by the husband-debtor, while acting in a fiduciary capacity, and is, therefore, nondischargeable.
The facts are as follows:
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