OPINION
THOMAS M. TWARDOWSKI, Chief Judge.
Before the court is a complaint filed by plaintiff, Insurance Company of North America ("INA"), under 11 U.S.C. § 523(a)(2)(B) objecting to the dischargeability of a debt owed to it by debtor. As we conclude that INA has not met its burden of proving that it reasonably relied upon the materially false statement contained in debtor's application, see, Grogan v. Garner, ___ U.S. ___, 111 S.Ct. 654, 112...
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