MEMORANDUM AND ORDER
FREEDMAN, Chief Judge.
I. INTRODUCTION
Before the Court is appellants Paul and Leila King's ("the Kings") Appeal From a Judgment of Nondischargeability of Debt of the Bankruptcy Court, appellee Springfield Institution for Savings' ("SIS") Memorandum in Support of Cross Appeal, and in Response to Debtor's Appeal, and appellants' Reply thereto.
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