OPINION
WILLIAM A. KING, Jr., Bankruptcy Judge.
A complaint to determine the dischargeability of a debt is before the Court for decision. The plaintiff alleges that the debt in issue arose from the debtor's defalcation of funds while acting in a fiduciary capacity; therefore, the debt is nondischargeable pursuant to section 523(a)(4) of the Bankruptcy Code ("Code").
The facts are uncomplicated.
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