MEMORANDUM OPINION
PATRICK M. FLATLEY, Bankruptcy Judge.
Centrua Bank, Inc. and Milan Puskar filed a three-count adversary complaint against Dennis M. Burton (the "Debtor") to except debts from the Debtor's discharge under 11 U.S.C. § 523(a)(4) on grounds of defalcation. The Debtor seeks to dismiss all counts of the adversary complaint on the grounds that the Bank and Mr. Puskar have failed to state a claim.
For the reasons stated herein...
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