MEMORANDUM OPINION
STEPHEN A. STRIPP, Bankruptcy Judge.
This memorandum opinion comprises the court's decision on a motion for summary judgment filed by plaintiff-creditor Penn-America Insurance Company ("Penn-America"). Penn-America is seeking summary judgment to have a debt of Michael L. Himowitz ("debtor" or "Himowitz") declared nondischargeable in bankruptcy under section 523(a)(4) of title 11, United States Code (the "Bankruptcy Code" or "Code...
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