OPINION
WILLIAM V. ALTENBERGER, Bankruptcy Judge.
One of the Debtors, DANIEL L. BONNETT, (DEBTOR), an attorney, was a shareholder in the Plaintiff law firm (FIRM) conducting its practice as a professional corporation. The DEBTOR decided to withdraw from the FIRM and move to Arizona. At that time he had overdrawn his income account. When he withdrew, the FIRM and the DEBTOR agreed that the amount of the overdraw would be applied against the value of his stock...
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