MEMORANDUM OF DECISION
JAMES A. PUSATERI, Bankruptcy Judge.
This adversary proceeding is before the Court for final decision on the amended complaint of the United States of America through its agency the Farmers Home Administration of the Department of Agriculture, (hereinafter "FmHA") for determination of dischargeability under 11 U.S.C. § 523 and denial of discharge under 11 U.S.C. § 727. FmHA is represented...
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