MEMORANDUM ORDER GRANTING PLAINTIFFS SUMMARY JUDGMENT
NANCY C. DREHER, Bankruptcy Judge.
The above-entitled matter came on for hearing before the undersigned on cross motions for summary judgment in this proceeding to determine the dischargeability of a debt owed to the Minnesota Department of Jobs and Training ("MnDOJT") for unpaid contributions to unemployment insurance. The parties have stipulated to the facts relevant to the proceeding. The appearances...
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