MEMORANDUM OPINION
GLEN M. WILLIAMS, Senior District Judge.
This is an appeal from the United States Bankruptcy Court regarding whether civil penalties assessed against the Appellee, Millard Cecil Seals ("Seals"), are dischargeable pursuant to 11 U.S.C.A. § 523(a)(7) (West 1993). The Bankruptcy Court held that all the civil penalties assessed against Appellee were discharged as those penalties did not fall within the § 523(a)(7) exception to discharge...
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