D.W. NELSON, Circuit Judge:
Deborah Cox appeals from the district court's decision affirming the bankruptcy court's finding that she was not entitled to a discharge under 11 U.S.C. § 727(a)(3) because she was not justified in failing to maintain books and records of her financial circumstances. We have jurisdiction under 28 U.S.C. § 158(d). We reverse.
I. BACKGROUND
This is the second time this case has come before this...
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