MEMORANDUM OPINION
MARK W. VAUGHN, Chief Bankruptcy Judge.
The Court has before it Daniford Z. Martin's (the "Defendant") motion to dismiss the complaint filed by Dean Puzzo and Teresa Puzzo (together, the "Plaintiffs") pursuant to Federal Rule of Civil Procedure 12(b)(6) and the Plaintiffs' objection thereto. In the complaint, the Plaintiffs seek to except their unsecured claim in the amount of $213,120.71 from discharge under 11 U.S.C. § 523...
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