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IN RE COHN

No. 94-1742.

54 F.3d 1108 (1995)

In re David Louis COHN, Debtor. INSURANCE COMPANY OF NORTH AMERICA, Appellant, v. David Louis COHN.

United States Court of Appeals, Third Circuit.

Decided May 10, 1995.

Attorney(s) appearing for the Case

Kenneth F. Carobus (argued), Morris & Adelman, Philadelphia, PA, for appellant Ins. Co. of North America.

Alan M. Seltzer (argued), Ryan, Russell, Ogden & Seltzer, Reading, PA, for appellee David Louis Cohn.

Before: STAPLETON, GREENBERG and COWEN, Circuit Judges.

OPINION OF THE COURT

COWEN, Circuit Judge.

Insurance Company of North America ("INA") objects to the discharge in bankruptcy of a debt owed to it by David Cohn. This appeal turns on the proper interpretation of 11 U.S.C. § 523(a)(2)(B). The bankruptcy court concluded, and the district court affirmed, that INA did not meet its burden of proving that it reasonably relied upon a materially false statement contained in an investor bond application submitted...

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