OPINION AND ORDER
CASELLAS, District Judge.
This case is before the Court on appeal from an Opinion and Order of the United States Bankruptcy Court for the District of Puerto Rico, Lamoutte, J., granting appellee's motion for summary judgment and accordingly denying appellants' discharge under 11 U.S.C. § 727(a)(4)(A). The parties agree that this Court has jurisdiction to entertain this appeal under 28 U.S.C. § 158(a) and Rules 8001(a) and 8002...
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