MEMORANDUM OPINION
LETITIA Z. CLARK, Bankruptcy Judge.
The Court has heard the Complaint for the Determination of Dischargeability of Claim and for Declaratory and Injunctive Relief filed by Buttes Gas and Oil Company against California Regional Water Quality Control Board ("Regional Board"), et al. (Docket No. 33), and after considering the pleadings, memoranda, testimony and arguments of counsel, the court makes the following Findings of...
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