MEMORANDUM AND DECISION
EDWARD D. HAYES, Bankruptcy Judge.
The plaintiff, herein, has filed an objection to discharge against the subject debtors, who were engaged as partners in a partnership known as American Dry Wall Systems. The objection is based upon 11 U.S.C. § 727(a)(2)(3) and (4).
At the trial, the following facts appeared. Both debtors and their wives filed petitions
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