MEMORANDUM OPINION AND ORDER
RICHARD L. SPEER, Bankruptcy Judge.
This cause came before the Court upon the Trustee's Complaint to Revoke Discharge. The parties agreed to submit the issue to the Court upon memoranda.
FACTS
The Court finds the following facts:
1.) John J. Hunter is the duly qualified and acting Trustee in this case.
2.) On January 26, 1981, the Debtors were Ordered to file 1980 Federal and State income tax...
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