MEMORANDUM OPINION
BRIAN BARNETT DUFF, District Judge.
On December 5, 1994, Mark Bell ("Bell") appealed from Bankruptcy Judge John Schwartz's order entering judgment for Robert G. Douglass ("Douglass") and holding Douglass' debt to Bell dischargeable. For the reasons discussed below, we affirm in part and remand in part.
I. Background
In 1981, Bell sought investments to help him reduce his tax burden. Pl.'s Br. at 7.
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