DECISION AND ORDER
CHARLES A. ANDERSON, Bankruptcy Judge.
This matter is before the Court for disposition of the plaintiff's motion for summary judgment. The plaintiff, the United States of America, filed its complaint on June 24, 1980, to determine the dischargeability of its claim against the defendant, Cynthia Jean Collier. By answer dated July 10, 1980, the defendant alleged two defenses. First, she alleged the plaintiff's complaint failed to state a...
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