ORDER GRANTING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT AND DENYING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT
A. BRUCE CAMPBELL, Bankruptcy Judge.
THIS MATTER comes before the Court on the Cross Motions for Summary Judgment filed by Plaintiff, Peter George Martin ("Plaintiff" or "Debtor"), and by the United States of America ("Defendant" or "United States"). The Court, having reviewed the file and being otherwise advised in the premises, finds as follows.<...
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