MEMORANDUM
JAMES N. GABRIEL, Bankruptcy Judge.
Procedural Statement
The Complaint of the Plaintiffs (hereinafter referred to as "AIG") seeks a determination that an alleged obligation of the debtor Raymond Katzen (hereinafter referred to as "the debtor" or "Katzen") for unpaid insurance premiums totalling approximately $78,000 is nondischargeable in bankruptcy pursuant to 11 U.S.C. § 523(a)(4) in that his failure to remit premiums constituted...
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