LYNN, J.
The respondent, Martin Mason, appeals an order of the 1st Circuit Court — Berlin Family Division (Patten, J.), upon the recommendation of the Marital Master (Barber, M.), finding that the obligation of the petitioner, Robin Mason, to pay 50% of Martin's federal income taxes was automatically discharged in Robin's proceedings for bankruptcy under Chapter 7 of the United States Bankruptcy Code, 11 U.S.C. §§ 701 et seq....
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