MEMORANDUM OPINION
BARRY S. SCHERMER, Chief Bankruptcy Judge.
This matter comes before this Court on remand from the Bankruptcy Appellate Panel for the Eighth Circuit (the "BAP") on the complaint of Larry M. Bauer and Cheryl L. Bauer (the "Bauers"), seeking to except debt allegedly owed to them by James Joseph Gilmartin from Mr. Gilmartin's discharge pursuant to section 523(a)(2)(A) of Title 11 of the United States Code (the "Bankruptcy Code"). Based upon...
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