MEMORANDUM OF DECISION
PAUL MANNES, Bankruptcy Judge.
This matter comes before the court upon the filing by Super Concrete Corporation ("Super Concrete") of a complaint to determine the dischargeability of a debt owed Super Concrete by Archie K. Shipe and Julia Ann Shipe ("the Shipes"), the debtors herein. After hearing and upon submission of briefs, this court makes the following determination.
K & J Associates ("K & J"), a business wholly...
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