MEMORANDUM
JAMES N. GABRIEL, Bankruptcy Judge.
This matter came before the Court on the debtor's objection to the Proof of Claim of William and Carole Bittman which claims that the debtor owes the Bittmans $50,000 because it is responsible for the theft of Mrs. Bittman's jewelry. A trial was held and both parties submitted briefs. Based upon the testimony and documentary evidence the Court makes the following findings of fact and conclusions of law in accordance...
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