MEMORANDUM OF OPINION ON STUDENT LOAN
JOHN C. AKARD, Bankruptcy Judge.
Connie E. Mackey (Debtor) seeks a determination that her liability on a student loan made for the benefit of her son, James Mackey, is discharged in her bankruptcy proceeding. Subject to certain limitations, student loans are excepted from a debtor's discharge under § 523(a)(8) of the Bankruptcy Code.
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