FINDINGS OF FACT, CONCLUSIONS OF LAW AND MEMORANDUM OPINION
ALEXANDER L. PASKAY, Chief Judge.
THIS IS a Chapter 7 liquidation case and the matter under consideration is the dischargeability, vel non, of a debt admittedly due and owing by Rocky R. Cifalia (Debtor) to The Key Bank of Florida (Bank), the Plaintiff who instituted this adversary proceeding.
The Complaint filed by the Bank sets forth two separate claims of non-dischargeability.
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